TaxTMI Login
Just a moment...
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>Understanding Article 3 of the UK-India DTAA: Definitions for Terms like 'Tax,' 'Fiscal Year,' and 'International Traffic'</h1> Article 3 of the Double Taxation Avoidance Agreement (DTAA) between the United Kingdom and India provides general definitions for terms used in the Convention. It defines the 'United Kingdom' as Great Britain and Northern Ireland, and 'India' as the Republic of India. 'Tax' refers to UK or Indian tax, excluding penalties. The 'fiscal year' is defined for each country, and terms like 'person,' 'company,' and 'enterprise' are clarified. It specifies 'competent authority' for each country, and 'international traffic' pertains to transport by ships or aircraft, excluding domestic operations within the other Contracting State. Unspecified terms default to definitions under the respective country's tax laws.
TaxTMI 
TaxTMI 
