DTAA general definitions clarify residence, company, competent authority and the limited definition of tax under the treaty. The Agreement sets general definitions for treaty application, defining territorial scope of India and Uzbekistan, and key terms including 'Contracting State,' 'company,' 'person,' and 'national' as determined by domestic taxation laws. It designates the competent authorities for each State, distinguishes fiscal year conventions for Uzbekistan and India, and defines 'enterprise of a Contracting State,' 'international traffic,' and 'tax,' excluding penalties. Terms not defined are to be interpreted under the domestic law of the applying Contracting State unless the context dictates otherwise.
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Provisions expressly mentioned in the judgment/order text.
DTAA general definitions clarify residence, company, competent authority and the limited definition of tax under the treaty.
The Agreement sets general definitions for treaty application, defining territorial scope of India and Uzbekistan, and key terms including "Contracting State," "company," "person," and "national" as determined by domestic taxation laws. It designates the competent authorities for each State, distinguishes fiscal year conventions for Uzbekistan and India, and defines "enterprise of a Contracting State," "international traffic," and "tax," excluding penalties. Terms not defined are to be interpreted under the domestic law of the applying Contracting State unless the context dictates otherwise.
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