Tax treaty definitions delineate territorial scope, resident status, and applicable tax meanings for cross-border taxation. Article 3 defines key terms for the Portugal-India Convention: territorial scope of each State, the meaning of 'tax', 'person', 'company', 'enterprise', and 'international traffic'; it identifies each State's competent authority, defines 'national' and the applicable fiscal year, and requires that any term not defined in the Convention be given the meaning it has under the domestic tax law of the Contracting State applying the Convention.
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 delineate territorial scope, resident status, and applicable tax meanings for cross-border taxation.
Article 3 defines key terms for the Portugal-India Convention: territorial scope of each State, the meaning of "tax", "person", "company", "enterprise", and "international traffic"; it identifies each State's competent authority, defines "national" and the applicable fiscal year, and requires that any term not defined in the Convention be given the meaning it has under the domestic tax law of the Contracting State applying the Convention.
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 
