Territorial scope and resident definitions determine treaty application, tax scope, competent authority, and rules for interpreting undefined terms. The Convention specifies the territorial scope of India and Jordan, the definition of tax for treaty purposes excluding penalties, and mandates that undefined terms be interpreted under the domestic law of the applying Contracting State. It defines key categories-person, company, enterprise, international traffic, national, and fiscal year-and designates the competent authority in each State to administer and consult on 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.
Territorial scope and resident definitions determine treaty application, tax scope, competent authority, and rules for interpreting undefined terms.
The Convention specifies the territorial scope of India and Jordan, the definition of tax for treaty purposes excluding penalties, and mandates that undefined terms be interpreted under the domestic law of the applying Contracting State. It defines key categories-person, company, enterprise, international traffic, national, and fiscal year-and designates the competent authority in each State to administer and consult on the Convention.
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