Definition of person clarifies inclusion of partnerships and taxable units under the India UK tax treaty for tax purposes. Article 3 sets the Convention's core definitions: it defines United Kingdom, India, tax (excluding penalties), and fiscal year for each jurisdiction; specifies that 'person' includes individuals, companies and other entities treated as taxable units (reflecting an amendment to include partnerships where treated as such); and defines company, enterprise, competent authority, international traffic, and Government. Undefined terms default to the meaning under the domestic tax law of the Contracting State applying the Convention.
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.
Definition of person clarifies inclusion of partnerships and taxable units under the India UK tax treaty for tax purposes.
Article 3 sets the Convention's core definitions: it defines United Kingdom, India, tax (excluding penalties), and fiscal year for each jurisdiction; specifies that "person" includes individuals, companies and other entities treated as taxable units (reflecting an amendment to include partnerships where treated as such); and defines company, enterprise, competent authority, international traffic, and Government. Undefined terms default to the meaning under the domestic tax law of the Contracting State applying the Convention.
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