Tax Treaty Definitions clarify territorial scope and key treaty terms, including tax, person, company and competent authority roles. Article 3 defines the treaty's core terms: territorial scope of India and Romania including maritime zones; Contracting State references; and interpretive rule that undefined terms take domestic tax law meanings. It provides operative definitions of tax (excluding penalties), person, company, enterprise, competent authority, national, political sub-division, administrative territorial unit, and international traffic.
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 clarify territorial scope and key treaty terms, including tax, person, company and competent authority roles.
Article 3 defines the treaty's core terms: territorial scope of India and Romania including maritime zones; Contracting State references; and interpretive rule that undefined terms take domestic tax law meanings. It provides operative definitions of tax (excluding penalties), person, company, enterprise, competent authority, national, political sub-division, administrative territorial unit, and international traffic.
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