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 ... Summary
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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