Definition of tax and core treaty terms frames treaty scope and defers undefined terms to domestic tax law. Article 3 defines treaty terms to determine scope and application: territorial definitions of India and Indonesia including maritime zones; tax as Indian or Indonesian tax excluding default penalties; definitions of person, company, enterprise of a Contracting State, and international traffic; identification of each State's competent authority; and national. Article 3(2) directs that undefined terms take their meaning under the domestic law of the Contracting State applying the Agreement unless the context requires otherwise.
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.
Definition of tax and core treaty terms frames treaty scope and defers undefined terms to domestic tax law.
Article 3 defines treaty terms to determine scope and application: territorial definitions of India and Indonesia including maritime zones; tax as Indian or Indonesian tax excluding default penalties; definitions of person, company, enterprise of a Contracting State, and international traffic; identification of each State's competent authority; and national. Article 3(2) directs that undefined terms take their meaning under the domestic law of the Contracting State applying the Agreement unless the context requires otherwise.
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