TaxTMI 
TaxTMI 
Definitions
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....erm "competent authority" means the authorities designated by a Contracting Party in its instrument of acceptance, ratification or approval; a) the term "Contracting Party" means country A or country B as the context requires; b) the term "competent authority" means i) in the case of Country A,_______________; ii) in the case of Country B,________________; c) the term "person" includes a....
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....Contracting Parties; h) the term "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form. The term "public collective investment fund or scheme" means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests ....
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....tion and Development; This paragraph would not be necessary o) the term "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party; p) the term "criminal laws" means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statu....