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 4 DTAA: Definitions Clarified for Brunei Darussalam-India Tax Agreement, Including Territorial Scope and Key Terms.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between Brunei Darussalam and India provides definitions for terms used in the agreement. It defines Brunei Darussalam and India in terms of territorial scope, including airspace and maritime zones. The 'Contracting Party' refers to either Brunei Darussalam or India. 'Competent authority' includes finance ministers or their representatives. The article also defines terms like 'person,' 'company,' 'publicly traded company,' 'collective investment fund,' 'tax,' 'requesting Party,' and 'requested Party.' It outlines the meaning of 'information gathering measures' and 'assistance in collection measures,' and specifies that undefined terms shall be interpreted according to domestic law.
TaxTMI 
TaxTMI 
