General definitions of tax treaty terms govern territorial scope, taxpayer categories, tax meaning, and competent authorities. Article 3 sets out the general definitions for the Agreement: territorial scope of Malaysia and India including maritime zones; definitions of person, company, national, enterprise, and international traffic; the meaning of tax limited to Malaysian or Indian tax excluding penalties or amounts payable for defaults; and that undefined terms take their meaning from the domestic law of the applying Contracting State. It also designates the competent authority for each State for treaty administration.
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 definitions of tax treaty terms govern territorial scope, taxpayer categories, tax meaning, and competent authorities.
Article 3 sets out the general definitions for the Agreement: territorial scope of Malaysia and India including maritime zones; definitions of person, company, national, enterprise, and international traffic; the meaning of tax limited to Malaysian or Indian tax excluding penalties or amounts payable for defaults; and that undefined terms take their meaning from the domestic law of the applying Contracting State. It also designates the competent authority for each State for treaty administration.
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 
