Tax treaty definitions clarify residency, taxable entities, competent authority roles and fiscal year alignment under India-Iceland DTAA. Article 3 defines territorial scope, key categories of taxable entities and activities, the concept of international traffic, competent authorities, nationality, the meaning of tax and each State's fiscal year, and directs that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement.
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Provisions expressly mentioned in the judgment/order text.
Tax treaty definitions clarify residency, taxable entities, competent authority roles and fiscal year alignment under India-Iceland DTAA.
Article 3 defines territorial scope, key categories of taxable entities and activities, the concept of international traffic, competent authorities, nationality, the meaning of tax and each State's fiscal year, and directs that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement.
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