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>DTAA Article 3: Definitions Clarified for India-Sweden Tax Agreement; Includes 'Person,' 'Company,' 'Enterprise,' and More</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Sweden provides general definitions for terms used in the Convention. It defines 'India' and 'Sweden' to include their respective territories and maritime zones where they exercise sovereign rights. 'Contracting State' refers to either India or Sweden. 'Person' includes individuals and entities taxable under respective laws, while 'company' refers to any body corporate. 'Enterprise' pertains to businesses operated by residents of either state. 'International traffic' involves transport by enterprises of a Contracting State. The article also defines 'national,' 'competent authority,' 'fiscal year,' and 'tax' for clarity in applying the Convention.
TaxTMI 
TaxTMI 
