Tax treaty definitions clarify 'tax', 'person', 'company', nationals and competent authority for application of the Convention. Definitions specify that tax means the Indian or Zambian tax covered by the Convention, excluding penalties and default charges; person and company include individuals, corporate bodies and other taxable units; an enterprise is an operation carried on by a resident of a Contracting State; the competent authority and nationals are defined by each State's law; undefined terms derive their meaning from the domestic tax law of the State applying the Convention unless context dictates otherwise.
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.
Tax treaty definitions clarify 'tax', 'person', 'company', nationals and competent authority for application of the Convention.
Definitions specify that tax means the Indian or Zambian tax covered by the Convention, excluding penalties and default charges; person and company include individuals, corporate bodies and other taxable units; an enterprise is an operation carried on by a resident of a Contracting State; the competent authority and nationals are defined by each State's law; undefined terms derive their meaning from the domestic tax law of the State applying the Convention unless context dictates otherwise.
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