Residence-based scope: treaty applies to persons resident in one or both contracting states, defining tax applicability. Article 1 sets the Convention's residence-based scope, providing that the treaty applies to persons who are residents of one or both Contracting States; the instrument aims to avoid double taxation and prevent fiscal evasion. The Government of India effected the Convention domestically through statutory authority and an official notification, directing that the Convention's provisions be given effect in India for qualifying resident persons.
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.
Residence-based scope: treaty applies to persons resident in one or both contracting states, defining tax applicability.
Article 1 sets the Convention's residence-based scope, providing that the treaty applies to persons who are residents of one or both Contracting States; the instrument aims to avoid double taxation and prevent fiscal evasion. The Government of India effected the Convention domestically through statutory authority and an official notification, directing that the Convention's provisions be given effect in India for qualifying resident persons.
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