General Definitions clarify territorial scope and taxable persons under the DTAA, aligning treaty terms with domestic tax law. General definitions set the Convention's scope by defining 'Slovenia' and 'India' to include territories and maritime zones where each exercises sovereign rights; 'person' and 'company' to include individuals, corporate bodies, partnerships and other taxable units; and 'enterprise' and 'international traffic' by residence and operation. The Convention specifies each State's competent authority and defines 'national' by nationality or legal status, and provides that terms not defined in the Convention assume the meaning given by the domestic 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.
General Definitions clarify territorial scope and taxable persons under the DTAA, aligning treaty terms with domestic tax law.
General definitions set the Convention's scope by defining "Slovenia" and "India" to include territories and maritime zones where each exercises sovereign rights; "person" and "company" to include individuals, corporate bodies, partnerships and other taxable units; and "enterprise" and "international traffic" by residence and operation. The Convention specifies each State's competent authority and defines "national" by nationality or legal status, and provides that terms not defined in the Convention assume the meaning given by the domestic law of the Contracting State applying the Convention.
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