Application of Article 3(2) for Interpreting Undefined ‘Treaty Terms’ – A Test of Context – Sudin Sabnis

Given that the economy is in a prolonged slowdown and the common man is refusing to loosen his purse strings, the government may be looking to ease personal income-tax slabs/rates in the Budget in February 2020 to boost consumption.

Sudin Sabnis, Director and Chirag Nangia, Director contributed an article on Application of Article 3(2) for Interpreting Undefined ‘Treaty Terms’ – A Test of Context for Taxsutra.