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 ... Summary
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.
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