https://www.taxtmi.com/acts?id=4468 Article 3 defines key terms for the Canada-India DTAA: territorial scope of Canada and India; 'Contracting State', 'person', 'company', and 'enterprise' as including residents and taxable entities; the 'competent authority' of each state; 'national' covering individuals and legal persons under domestic law; 'tax' as Canadian or Indian tax excluding penalties; and 'international traffic' for ships and aircraft, with undefined terms to take their meaning from the domestic law of the Contracting State applying the Agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Nov 2024 18:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4468 Article 3 defines key terms for the Canada-India DTAA: territorial scope of Canada and India; 'Contracting State', 'person', 'company', and 'enterprise' as including residents and taxable entities; the 'competent authority' of each state; 'national' covering individuals and legal persons under domestic law; 'tax' as Canadian or Indian tax excluding penalties; and 'international traffic' for ships and aircraft, with undefined terms to take their meaning from the domestic law of the Contracting State applying the Agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4468