DTAA definitions clarify key terms like State, tax, person, company and competent authority affecting treaty application. The Convention sets definitional rules for treaty application: it defines State and the territorial scope of the Netherlands and India, treats tax as Indian or Netherlands tax while excluding penalties, and defines person, company, enterprise, international traffic, nationals and competent authority. It provides that undefined terms shall, unless context requires otherwise, have the meaning given by the domestic law of the State applying the Convention in relation to the taxes concerned.
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.
DTAA definitions clarify key terms like State, tax, person, company and competent authority affecting treaty application.
The Convention sets definitional rules for treaty application: it defines State and the territorial scope of the Netherlands and India, treats tax as Indian or Netherlands tax while excluding penalties, and defines person, company, enterprise, international traffic, nationals and competent authority. It provides that undefined terms shall, unless context requires otherwise, have the meaning given by the domestic law of the State applying the Convention in relation to the taxes concerned.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
