Definitions govern tax treaty information exchange and designate competent authority for obtaining and providing requested tax information. Key terms govern the Agreement's scope: Contracting Party, competent authority, person, company, publicly traded company, principal class of shares, recognised stock exchange, collective investment fund or scheme, tax, applicant and requested Parties, information gathering measures, information, and depositary; it also defines criminal tax matters and criminal laws. Where the Agreement does not define a term, that term takes the meaning given by the domestic law of the applying Contracting Party at the time, with meanings under that Party's tax laws prevailing over other domestic-law meanings.
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.
Definitions govern tax treaty information exchange and designate competent authority for obtaining and providing requested tax information.
Key terms govern the Agreement's scope: Contracting Party, competent authority, person, company, publicly traded company, principal class of shares, recognised stock exchange, collective investment fund or scheme, tax, applicant and requested Parties, information gathering measures, information, and depositary; it also defines criminal tax matters and criminal laws. Where the Agreement does not define a term, that term takes the meaning given by the domestic law of the applying Contracting Party at the time, with meanings under that Party's tax laws prevailing over other domestic-law meanings.
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