https://www.taxtmi.com/acts?id=4527 Article 3 defines core terms for the India-Cyprus DTAA, specifying territorial scope of each State, and how undefined terms are to be interpreted under the domestic law of the applying State. It sets operative meanings for company, competent authority, enterprise, fiscal year, international traffic, national, person and tax, and excludes penalties and default-related amounts from the definition of tax. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 18:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4527 Article 3 defines core terms for the India-Cyprus DTAA, specifying territorial scope of each State, and how undefined terms are to be interpreted under the domestic law of the applying State. It sets operative meanings for company, competent authority, enterprise, fiscal year, international traffic, national, person and tax, and excludes penalties and default-related amounts from the definition of tax. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4527