Territorial scope defines boundaries and maritime zones for treaty application and clarifies key tax and residency definitions. Defines core Convention terms: territorial scope for India and Denmark, treatment of undefined terms under domestic tax law, and key substantive definitions including tax, person, company, enterprise of a Contracting State, competent authority, national, and international traffic.
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Provisions expressly mentioned in the judgment/order text.
Territorial scope defines boundaries and maritime zones for treaty application and clarifies key tax and residency definitions.
Defines core Convention terms: territorial scope for India and Denmark, treatment of undefined terms under domestic tax law, and key substantive definitions including tax, person, company, enterprise of a Contracting State, competent authority, national, and international traffic.
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