Tax treaty definitions clarify residence, competent authority, taxable person and international traffic for treaty application. The Agreement defines key terms for treaty application: India and Belgium by territorial and maritime scope; competent authority for each State; tax as Indian or Belgian tax; 'person', 'company' and 'enterprise' by reference to residents and domestic taxable entities; 'international traffic' as transport by an enterprise of a Contracting State except for traffic solely within the other State; and 'national' covering nationals and legal persons under each State's laws. Undefined terms receive their meaning from the applying State's domestic tax law unless context requires otherwise.
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 clarify residence, competent authority, taxable person and international traffic for treaty application.
The Agreement defines key terms for treaty application: India and Belgium by territorial and maritime scope; competent authority for each State; tax as Indian or Belgian tax; "person", "company" and "enterprise" by reference to residents and domestic taxable entities; "international traffic" as transport by an enterprise of a Contracting State except for traffic solely within the other State; and "national" covering nationals and legal persons under each State's laws. Undefined terms receive their meaning from the applying State's domestic tax law unless context requires otherwise.
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