Tax treaty definitions establish territorial, taxpayer, enterprise, and international traffic meanings, while undefined terms follow applicable domestic law. General definitions establish territorial and personal scope for taxation between India and Mauritius. "Tax" means the relevant Indian or Mauritian tax, ... Summary
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Tax treaty definitions establish territorial, taxpayer, enterprise, and international traffic meanings, while undefined terms follow applicable domestic law.
General definitions establish territorial and personal scope for taxation between India and Mauritius. "Tax" means the relevant Indian or Mauritian tax, excluding default-related amounts and penalties. "Person" includes individuals, companies, and other taxable units, while enterprises include industrial, commercial, agricultural, and similar undertakings carried on by a resident. Undefined terms take their meaning from the applying State's relevant taxation laws unless context requires otherwise.
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