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of <h1>India-Saint Kitts and Nevis DTAA Defines Key Terms for Taxation and Information Exchange</h1> The Double Tax Avoidance Agreement (DTAA) between India and Saint Kitts and Nevis defines key terms for the agreement's application. 'India' refers to its territory, including maritime zones as per international law, while 'Saint Kitts and Nevis' refers to the twin island Federation. 'Contracting Party' denotes either country, and 'competent authority' refers to their respective finance ministries. Definitions include 'person,' 'company,' 'publicly traded company,' and 'tax.' Recognized stock exchanges are listed for both countries. Terms like 'collective investment fund,' 'requesting Party,' and 'information' are also defined, with undefined terms interpreted per each country's laws.
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