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<h1>Key Terms Explained in Pakistan-India Double Tax Avoidance Agreement: Contracting State, Tax, Enterprise, and International Traffic</h1> This statutory provision defines terms used in the Double Tax Avoidance Agreement (DTAA) between Pakistan and India. 'Contracting State' refers to either Pakistan or India, while 'tax' pertains to the respective national taxes. An 'enterprise of a Contracting State' includes airlines designated or authorized by the governments of Pakistan or India to operate international or chartered flights. 'International traffic' involves aircraft operations by such enterprises, excluding flights within the other state. 'Competent authority' is defined as the Ministry of Finance in India and the Central Board of Revenue in Pakistan. Undefined terms default to their meaning under the respective state's tax laws.