TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 3 of India-Tajikistan DTAA Defines Key Terms: Territories, Enterprises, Nationals, and More</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Tajikistan provides definitions for terms used in the agreement. It defines 'India' and 'Tajikistan' in terms of their territories, including territorial seas and airspace. The terms 'Contracting State' and 'other Contracting State' refer to either India or Tajikistan. 'Person' includes individuals and entities treated as taxable units, while 'company' refers to bodies corporate. 'Enterprise' pertains to business activities, and 'international traffic' involves transport by enterprises of a Contracting State. 'Competent authority' refers to designated financial officials in each country. 'National' includes individuals and entities with nationality or status from respective laws. 'Tax' excludes penalties and fines, and 'fiscal year' is defined for both countries. Undefined terms follow the meaning under the relevant tax laws of each state.
TaxTMI 
TaxTMI 
