Interpretive framework: undefined treaty terms adopt the applying State's domestic tax law meaning for treaty application. Definitions set the Convention's interpretive framework by defining key terms-person, company, enterprises of each Contracting State, 'international traffic,' 'competent authority,' 'national,' and 'recognized pension fund'-and by prescribing that undefined terms take their meaning under the applying State's domestic tax law at the relevant time, with tax law meanings prevailing over meanings under other domestic laws.
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.
Interpretive framework: undefined treaty terms adopt the applying State's domestic tax law meaning for treaty application.
Definitions set the Convention's interpretive framework by defining key terms-person, company, enterprises of each Contracting State, "international traffic," "competent authority," "national," and "recognized pension fund"-and by prescribing that undefined terms take their meaning under the applying State's domestic tax law at the relevant time, with tax law meanings prevailing over meanings under other domestic laws.
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