Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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-Cyprus DTAA Defines Key Terms: 'Person,' 'Company,' 'Enterprise,' and More Crucial for Interpretation.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Cyprus provides definitions crucial for interpreting the agreement. 'India' and 'Cyprus' are defined geographically, including territorial seas and zones where each country exercises rights under international law. 'Contracting State' refers to either India or Cyprus. 'Person' encompasses individuals and entities taxable under respective national laws, while 'company' refers to any corporate entity. 'Enterprise' relates to business operations, and 'international traffic' involves transport by ships or aircraft between the states. Definitions for 'competent authority,' 'national,' 'tax,' and 'fiscal year' are also established, with terms defaulting to domestic law meanings where undefined.
TaxTMI 
TaxTMI 
