India Qatar tax treaty defines key terms like person, company, enterprise, international traffic, competent authority, and tax. Article 3 defines the treaty's core terms and territorial scope: India and Qatar include territorial seas, airspace and maritime zones where they exercise sovereign rights; undefined terms default to the applying State's tax law. It defines person, company, enterprise of a Contracting State, international traffic, competent authority, national, fiscal year and tax, and excludes penalties and default amounts from the definition of tax.
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.
India Qatar tax treaty defines key terms like person, company, enterprise, international traffic, competent authority, and tax.
Article 3 defines the treaty's core terms and territorial scope: India and Qatar include territorial seas, airspace and maritime zones where they exercise sovereign rights; undefined terms default to the applying State's tax law. It defines person, company, enterprise of a Contracting State, international traffic, competent authority, national, fiscal year and tax, and excludes penalties and default amounts from the definition of tax.
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