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<h1>Key Terms Defined for Ukraine-India Double Tax Avoidance Agreement: Territory, Tax, Person, Company, and More</h1> This Convention defines key terms for the purpose of the Double Tax Avoidance Agreement between Ukraine and India. 'Ukraine' includes its territory, continental shelf, and maritime zones as per international law, while 'India' encompasses its territory, territorial sea, and airspace. 'Contracting State' refers to either Ukraine or India, and 'tax' pertains to Ukrainian or Indian taxes, excluding penalties. 'Person' includes individuals and entities taxable under respective laws. 'Company' refers to corporate bodies or entities treated as such. 'Competent authority' denotes respective tax authorities. 'National' includes citizens and entities deriving status from respective laws. 'International traffic' involves transport by enterprises managed in a Contracting State. 'Fiscal year' is defined as the calendar year in Ukraine and the 'previous year' in India. Terms not defined are interpreted according to the respective State's tax laws.