Tax treaty definitions clarify territorial scope, resident, company, national, and competent authority roles under the DTAA. Defines territorial scope and key terms for the India-Russia DTAA: territorial extent of each Contracting State; tax excludes penalties and interest; specified fiscal year. Terms include person (individuals, enterprises, companies, other taxable units), company (bodies corporate or equivalents), enterprise (carried on by a resident), national (citizens, juridical persons by national law), international traffic (transport by ship or aircraft operated by an enterprise of a Contracting State, excluding domestic operations), and competent authority. Undefined terms adopt the meaning under the domestic law of the Contracting State applying the Agreement, 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.
Tax treaty definitions clarify territorial scope, resident, company, national, and competent authority roles under the DTAA.
Defines territorial scope and key terms for the India-Russia DTAA: territorial extent of each Contracting State; tax excludes penalties and interest; specified fiscal year. Terms include person (individuals, enterprises, companies, other taxable units), company (bodies corporate or equivalents), enterprise (carried on by a resident), national (citizens, juridical persons by national law), international traffic (transport by ship or aircraft operated by an enterprise of a Contracting State, excluding domestic operations), and competent authority. Undefined terms adopt the meaning under the domestic law of the Contracting State applying the Agreement, unless context requires otherwise.
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 
