https://www.taxtmi.com/acts?id=4437 Article 3 prescribes definitions critical to the DTAA: territorial definitions of India and Bulgaria; the meanings of Contracting State, tax (excluding penalties), person, company, enterprise, competent authority, and international traffic (limited to transport by ships or aircraft operated by an enterprise of a Contracting State, except when operated solely between places in the other Contracting State). It further provides that any term not defined in the Convention shall, unless context requires otherwise, have the meaning given by the domestic tax law of the Contracting State applying the Convention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 22 Oct 2024 11:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4437 Article 3 prescribes definitions critical to the DTAA: territorial definitions of India and Bulgaria; the meanings of Contracting State, tax (excluding penalties), person, company, enterprise, competent authority, and international traffic (limited to transport by ships or aircraft operated by an enterprise of a Contracting State, except when operated solely between places in the other Contracting State). It further provides that any term not defined in the Convention shall, unless context requires otherwise, have the meaning given by the domestic tax law of the Contracting State applying the Convention. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4437