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 ... Summary
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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