Tax treaty definitions set territorial scope, resident and enterprise status, competent authority and undefined-term rule under domestic law. Article 3 defines key terms for the Kenya-India tax convention: territorial scope of Kenya and India including maritime zones; meaning of Contracting State; tax (excluding penalties and default-related taxes); definitions of person, company, Kenyan/Indian enterprise; national; designation of the competent authority for each State; and international traffic. Paragraph 2 provides that undefined terms take their meaning from the domestic law of the Contracting State applying the Convention, unless 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.
Tax treaty definitions set territorial scope, resident and enterprise status, competent authority and undefined-term rule under domestic law.
Article 3 defines key terms for the Kenya-India tax convention: territorial scope of Kenya and India including maritime zones; meaning of Contracting State; tax (excluding penalties and default-related taxes); definitions of person, company, Kenyan/Indian enterprise; national; designation of the competent authority for each State; and international traffic. Paragraph 2 provides that undefined terms take their meaning from the domestic law of the Contracting State applying the Convention, unless context requires otherwise.
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