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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 4 of Double Tax Agreement: Definitions for India-Marshall Islands Pact, Key Terms for Application</h1> Article 4 of the Double Tax Avoidance Agreement between India and the Republic of the Marshall Islands defines key terms for the agreement's application. 'India' refers to its territory, including maritime zones, while the 'Republic of the Marshall Islands' includes its land and territorial waters. 'Contracting Party' denotes either country, and 'competent authority' refers to the respective finance ministers or their representatives. Definitions cover entities like 'person,' 'company,' and 'publicly traded company,' and terms such as 'tax,' 'recognized stock exchange,' and 'collective investment fund or scheme.' The article also outlines the roles of 'requesting Party' and 'requested Party' in information exchange.
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