Tax treaty definitions clarify residency, territorial scope and key terms determining tax treatment under a bilateral DTAA. Article 3 defines core terms for the India-Cyprus DTAA, specifying territorial scope of each State, and how undefined terms are to be interpreted under the domestic law of the applying State. It sets operative meanings for company, competent authority, enterprise, fiscal year, international traffic, national, person and tax, and excludes penalties and default-related amounts from the definition of tax.
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Tax treaty definitions clarify residency, territorial scope and key terms determining tax treatment under a bilateral DTAA.
Article 3 defines core terms for the India-Cyprus DTAA, specifying territorial scope of each State, and how undefined terms are to be interpreted under the domestic law of the applying State. It sets operative meanings for company, competent authority, enterprise, fiscal year, international traffic, national, person and tax, and excludes penalties and default-related amounts from the definition of tax.
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