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-Kenya Tax Agreement Defines Key Terms for Application, Including 'Person,' 'Company,' and 'National'</h1> Article 3 of the Double Tax Avoidance Agreement between India and Kenya defines key terms for the agreement's application. 'India' and 'Kenya' are defined in terms of their respective territories, including maritime zones. 'Contracting State' refers to either India or Kenya. 'Person' encompasses individuals and entities taxable under respective laws. 'Company' includes corporate bodies or entities treated as such for tax purposes. 'Enterprise' refers to businesses managed by residents of either state. 'International traffic' involves transport managed by enterprises of a Contracting State. 'Competent authority' denotes the finance minister or authorized representative of each state. 'National' includes individuals and entities deriving status from state laws. 'Tax' pertains to Indian or Kenyan taxes, excluding penalties. 'Fiscal year' is defined differently for each country. Unspecified terms default to meanings under the respective state's tax laws.
TaxTMI 
TaxTMI 
