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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Comprehensive Definitions Clarify Tax Treaty Terms, Establishing Precise Interpretations for International Taxation and Enterprise Classifications</h1> This statutory provision defines key terms for a Double Tax Avoidance Agreement (DTAA), providing comprehensive definitions for terms like 'person', 'company', 'enterprise', 'international traffic', and 'national'. It establishes broad interpretations of legal and tax-related concepts, including detailed classifications for special tax regimes, connected persons, and jurisdictional applications. The text aims to provide clarity and standardization in interpreting tax-related terminology across contracting states, with specific focus on United States tax principles and international tax interactions.
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