Tax treaty definitions clarify scope of resident, enterprise, national and tax, shaping cross-border tax treatment. Article 3 sets operative definitions under the India-Sudan tax treaty for territorial scope, Contracting State, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax, and fiscal year, and specifies competent authorities and fiscal year starts for each State. It further provides that any term not defined in the Agreement shall, unless context requires otherwise, have the meaning it has under the domestic tax law of the Contracting State applying the Agreement, with that tax-law meaning prevailing over other domestic meanings.
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 scope of resident, enterprise, national and tax, shaping cross-border tax treatment.
Article 3 sets operative definitions under the India-Sudan tax treaty for territorial scope, Contracting State, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax, and fiscal year, and specifies competent authorities and fiscal year starts for each State. It further provides that any term not defined in the Agreement shall, unless context requires otherwise, have the meaning it has under the domestic tax law of the Contracting State applying the Agreement, with that tax-law meaning prevailing over other domestic meanings.
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