https://www.taxtmi.com/acts?id=4643 Article 3 defines key terms for the Convention: person (individuals, companies, other bodies), company (bodies corporate or entities treated as such), enterprises linked to a resident Contracting State, national (nationals and legal persons deriving status under domestic law), and international traffic (transport by ship or aircraft operated by an enterprise of a Contracting State excluding purely domestic operation). It also defines competent authority, fiscal year, and limits the meaning of tax to the relevant Finnish or Indian tax while excluding penalties, interest, and default amounts; undefined terms take their domestic legal meanings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 18:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4643 Article 3 defines key terms for the Convention: person (individuals, companies, other bodies), company (bodies corporate or entities treated as such), enterprises linked to a resident Contracting State, national (nationals and legal persons deriving status under domestic law), and international traffic (transport by ship or aircraft operated by an enterprise of a Contracting State excluding purely domestic operation). It also defines competent authority, fiscal year, and limits the meaning of tax to the relevant Finnish or Indian tax while excluding penalties, interest, and default amounts; undefined terms take their domestic legal meanings. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4643