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>Explaining Article 3 of the DTAA: Definitions of Terms Like 'Person,' 'Company,' and 'International Traffic' Between Turkmenistan and India</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Turkmenistan and India provides general definitions for terms used in the Convention. It defines 'Turkmenistan' and 'India' in geographical terms, including areas where they have rights under international law. The term 'person' includes individuals and entities taxable under respective laws, while 'company' refers to any body corporate. 'Enterprise of a Contracting State' pertains to businesses operated by residents of either state. 'International traffic' is defined as transport by ships or aircraft, excluding domestic routes in the other state. It also specifies the 'competent authority' and defines terms like 'national,' 'fiscal year,' and 'tax.'
TaxTMI 
TaxTMI 
