Tax treaty definitions clarify key terms and competent authority designations for cross-border tax application. The provision supplies general definitions for the Sri Lanka-India tax convention: it defines 'Contracting State', 'person', 'company', 'enterprise', 'international traffic', and 'national', identifies each State's competent authority, and provides that undefined terms take their meaning from the domestic tax laws of the applying Contracting State unless the 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 key terms and competent authority designations for cross-border tax application.
The provision supplies general definitions for the Sri Lanka-India tax convention: it defines "Contracting State", "person", "company", "enterprise", "international traffic", and "national", identifies each State's competent authority, and provides that undefined terms take their meaning from the domestic tax laws of the applying Contracting State unless the 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 
