Personal scope of tax treaty applies to persons resident in one or both contracting parties and the treaty has domestic effect. The Convention applies to persons who are residents of one or both of the Contracting Parties, making the treaty the governing instrument for taxation of such residents. The Central Government has directed that the Convention's provisions be given effect in domestic law to implement avoidance of double taxation between the Contracting Parties.
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.
Personal scope of tax treaty applies to persons resident in one or both contracting parties and the treaty has domestic effect.
The Convention applies to persons who are residents of one or both of the Contracting Parties, making the treaty the governing instrument for taxation of such residents. The Central Government has directed that the Convention's provisions be given effect in domestic law to implement avoidance of double taxation between the Contracting Parties.
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