Definition of tax clarifies scope and excludes penalties; domestic law governs meanings of undefined treaty terms. Article 3 defines key terms for the India-United Kingdom tax convention: tax means the relevant United Kingdom or Indian tax but excludes penalties or amounts payable for defaults; fiscal year is the domestic tax year for each State; competent authority and international traffic are specified; and undefined terms are to be given the meaning they have under the taxation laws of the applying Contracting State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of tax clarifies scope and excludes penalties; domestic law governs meanings of undefined treaty terms.
Article 3 defines key terms for the India-United Kingdom tax convention: tax means the relevant United Kingdom or Indian tax but excludes penalties or amounts payable for defaults; fiscal year is the domestic tax year for each State; competent authority and international traffic are specified; and undefined terms are to be given the meaning they have under the taxation laws of the applying Contracting State.
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