Tax treaty definitions establish scope and interpretation of key terms, guiding tax treatment and competent authority roles. Article 3 provides core treaty definitions: territorial scope for India and Tanzania including certain maritime zones; the meanings of "Contracting ... Summary
Tax treaty definitions establish scope and interpretation of key terms, guiding tax treatment and competent authority roles.
Article 3 provides core treaty definitions: territorial scope for India and Tanzania including certain maritime zones; the meanings of "Contracting State", "tax" (excluding penalties), "person", "company", "enterprise of a Contracting State", "nationals", and "competent authority"; and a rule that undefined terms take their meaning from the domestic tax law of the State applying the Agreement.
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