Definition of tax clarifies treaty scope and excludes penalty amounts, aligning key status terms with domestic tax law. The Convention defines territorial scope for India and Italy, limits the term 'tax' to Indian or Italian taxes excluding penalties, and adopts domestic law meanings for person, company and related status terms; it also specifies fiscal year, international traffic, national and designates the competent authority for each State.
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 clarifies treaty scope and excludes penalty amounts, aligning key status terms with domestic tax law.
The Convention defines territorial scope for India and Italy, limits the term "tax" to Indian or Italian taxes excluding penalties, and adopts domestic law meanings for person, company and related status terms; it also specifies fiscal year, international traffic, national and designates the competent authority for each State.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.