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 ... Summary
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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