General definitions in the India-US tax treaty set territorial scope and core categories governing treaty application. The Convention defines territorial scope and core concepts-such as tax, person, company, enterprise, national, international traffic, taxable year-and ... Summary
General definitions in the India-US tax treaty set territorial scope and core categories governing treaty application.
The Convention defines territorial scope and core concepts-such as tax, person, company, enterprise, national, international traffic, taxable year-and names each State's competent authority. It also provides that undefined terms will take their meaning from the domestic law of the Contracting State applying the Convention unless the context or mutual agreement between competent authorities requires a different interpretation.
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