Convention definitions clarify residence, taxable person, company and scope of tax under the DTAA provisions. Article 3 defines core terms for the DTAA: the territorial scope of India and Norway; the Contracting State labels; tax (excluding penalties or default amounts); person, company and enterprise as treated under each State's taxation law; competent authority by office; nationals; and international traffic. It also provides that undefined terms take their meaning from the domestic law of the Contracting State applying the Convention unless context requires otherwise.
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.
Convention definitions clarify residence, taxable person, company and scope of tax under the DTAA provisions.
Article 3 defines core terms for the DTAA: the territorial scope of India and Norway; the Contracting State labels; tax (excluding penalties or default amounts); person, company and enterprise as treated under each State's taxation law; competent authority by office; nationals; and international traffic. It also provides that undefined terms take their meaning from the domestic law of the Contracting State applying the Convention unless context requires otherwise.
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