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-Romania DTAA: Key Definitions for Contracting State, Enterprise, and Tax Matters Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Romania provides general definitions essential for the application of the agreement. It defines terms such as 'Contracting State,' referring to either India or Romania, and outlines the geographical scope of each state. It includes definitions for 'person,' 'company,' 'enterprise,' and 'international traffic,' specifying the entities and activities covered under the agreement. The article also identifies the 'competent authority' for tax matters in each country and explains the terms 'national' and 'tax' in the context of the agreement. The fiscal year is defined as starting January 1 for Romania and April 1 for India.
TaxTMI 
TaxTMI 
