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", ... Summary
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.
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