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>Key Terms Defined in India-Romania DTAA: Article 3 Clarifies 'India,' 'Romania,' 'Tax,' and More for Clear Taxation.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Romania defines key terms used in the Convention. It specifies that 'India' includes its territory, territorial sea, and airspace, while 'Romania' includes its territory, territorial sea, and continental shelf. The terms 'Contracting State' and 'other Contracting State' refer to India or Romania. 'Tax' means Indian or Romanian tax, excluding penalties. Definitions for 'person,' 'company,' 'enterprise,' 'competent authority,' 'national,' 'political sub-division,' 'administrative territorial unit,' and 'international traffic' are provided. Undefined terms follow the respective State's tax laws unless otherwise required by context.
TaxTMI 
TaxTMI 
