Tax treaty definitions clarify residence, taxable persons, and the domestic-law fallback for undefined terms. Article 3 defines core terms for the India-Malta tax treaty: territorial scope of India and Malta; company as any body corporate or entity treated as such for tax purposes; competent authority as the finance minister or authorised representative; enterprise, national, fiscal year, international traffic, person, and tax (excluding penalties or default amounts). Paragraph 2 provides that undefined terms are to be interpreted by the meaning given under the domestic tax law of the Contracting State applying the Agreement.
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.
Tax treaty definitions clarify residence, taxable persons, and the domestic-law fallback for undefined terms.
Article 3 defines core terms for the India-Malta tax treaty: territorial scope of India and Malta; company as any body corporate or entity treated as such for tax purposes; competent authority as the finance minister or authorised representative; enterprise, national, fiscal year, international traffic, person, and tax (excluding penalties or default amounts). Paragraph 2 provides that undefined terms are to be interpreted by the meaning given under the domestic tax law of the Contracting State applying the Agreement.
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