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 ... Summary
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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