General definitions in DTAA establish territorial, residency and competent authority rules governing taxation between India and Ukraine. Article 3 provides general definitions for the DTAA between Ukraine and India: territorial scope including maritime zones; the meaning of 'tax' limited to Ukrainian or Indian taxes covered by the Convention; definitions of 'person,' 'company,' 'enterprise of a Contracting State,' and 'national'; designation of the competent authority in each State; the concept of 'international traffic' for transport enterprises; and that undefined terms default to the meaning under the law 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.
General definitions in DTAA establish territorial, residency and competent authority rules governing taxation between India and Ukraine.
Article 3 provides general definitions for the DTAA between Ukraine and India: territorial scope including maritime zones; the meaning of "tax" limited to Ukrainian or Indian taxes covered by the Convention; definitions of "person," "company," "enterprise of a Contracting State," and "national"; designation of the competent authority in each State; the concept of "international traffic" for transport enterprises; and that undefined terms default to the meaning under the law of the applying Contracting State.
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