Tax treaty definitions clarify residency, taxable persons and territorial scope for applying cross-border tax rules. The Article supplies the Convention's foundational definitions: territorial scope for India and France, and key terms such as person, company, enterprise, competent authority, national, international traffic, fiscal year, and tax. It further provides that any term not defined in the Convention takes its meaning from the domestic tax law of the Contracting State applying 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 clarify residency, taxable persons and territorial scope for applying cross-border tax rules.
The Article supplies the Convention's foundational definitions: territorial scope for India and France, and key terms such as person, company, enterprise, competent authority, national, international traffic, fiscal year, and tax. It further provides that any term not defined in the Convention takes its meaning from the domestic tax law of the Contracting State applying the Convention.
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