General definitions: territorial scope and core tax terminology clarified under the India-Latvia double taxation agreement. Article 3 sets definitional rules for the India-Latvia DTAA, defining territorial scope for each State, core terms such as person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year, and assigns interpretive primacy to the meaning of undefined terms under the domestic tax law of the applying Contracting State for the taxes covered by the Agreement.
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General definitions: territorial scope and core tax terminology clarified under the India-Latvia double taxation agreement.
Article 3 sets definitional rules for the India-Latvia DTAA, defining territorial scope for each State, core terms such as person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year, and assigns interpretive primacy to the meaning of undefined terms under the domestic tax law of the applying Contracting State for the taxes covered by the Agreement.
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