Tax treaty definitions govern territorial, person and competence rules; domestic tax law meanings prevail for undefined terms. Article 3 defines core treaty terms: Contracting State, territorial scope of Serbia and Montenegro and India, political subdivisions, and the categories national, person, company, and enterprise. It also defines international traffic, prescribes each Contracting State's fiscal year, and identifies the competent authority in each State for administration of the Convention.
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.
Tax treaty definitions govern territorial, person and competence rules; domestic tax law meanings prevail for undefined terms.
Article 3 defines core treaty terms: Contracting State, territorial scope of Serbia and Montenegro and India, political subdivisions, and the categories national, person, company, and enterprise. It also defines international traffic, prescribes each Contracting State's fiscal year, and identifies the competent authority in each State for administration of the Convention.
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