General treaty definitions clarify key terms and defer undefined terms to domestic tax law for treaty application. The Convention defines core treaty terms-Contracting State, tax, person, company, enterprise, competent authority, national, and international traffic-to fix scope and application, and provides that any term not defined in the Convention shall, unless context requires otherwise, have the meaning it bears under the domestic tax laws of the Contracting State applying 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.
General treaty definitions clarify key terms and defer undefined terms to domestic tax law for treaty application.
The Convention defines core treaty terms-Contracting State, tax, person, company, enterprise, competent authority, national, and international traffic-to fix scope and application, and provides that any term not defined in the Convention shall, unless context requires otherwise, have the meaning it bears under the domestic tax laws of the Contracting State applying the Convention.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
