https://www.taxtmi.com/acts?id=4215 Article 3 defines key treaty terms for the Austria-India tax convention, including territorial scope, distinct fiscal years, the scope of tax covered (excluding penalties), definitions of "person," "company," "enterprise," "international traffic," and the respective competent authority. It also provides that any term not defined in the Convention shall have the meaning assigned by the domestic law of the Contracting State applying the Convention, unless context requires otherwise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 04 Nov 2024 14:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4215 Article 3 defines key treaty terms for the Austria-India tax convention, including territorial scope, distinct fiscal years, the scope of tax covered (excluding penalties), definitions of "person," "company," "enterprise," "international traffic," and the respective competent authority. It also provides that any term not defined in the Convention shall have the meaning assigned by the domestic law of the Contracting State applying the Convention, unless context requires otherwise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4215