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 ... Summary
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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