Tax treaty definitions establish meanings for key concepts and defer undefined terms to domestic tax law. Article 3 defines key Treaty terminology for the India-Botswana DTAA, including territorial scope, the meanings of Contracting State, person, company, ... Summary
Tax treaty definitions establish meanings for key concepts and defer undefined terms to domestic tax law.
Article 3 defines key Treaty terminology for the India-Botswana DTAA, including territorial scope, the meanings of Contracting State, person, company, enterprise, international traffic, competent authority, national, tax (excluding penalties), and fiscal year. It further provides that terms not defined in the Agreement take the meaning given by the domestic tax law of the Contracting State applying the Agreement, and that such tax-law meanings prevail over other domestic law meanings.
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