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<h1>India-Czechoslovakia DTAA: Key Terms Defined for Tax Agreement, Including 'Person,' 'Company,' and 'Enterprise'</h1> This agreement provides general definitions for terms used in the Double Tax Avoidance Agreement (DTAA) between India and the Czechoslovak Socialist Republic. It defines 'India' as including its territory, territorial sea, and airspace, while 'Czechoslovakia' refers to the Czechoslovak Socialist Republic. 'Contracting State' refers to either India or Czechoslovakia, and 'tax' pertains to taxes from either state. 'Person' and 'company' are defined according to the respective taxation laws. 'Enterprise' refers to businesses operated by residents of the Contracting States, and 'competent authority' refers to the respective finance ministries of India and Czechoslovakia. Unspecified terms default to definitions under the respective state's tax laws.