https://www.taxtmi.com/acts?id=4704 This provision defines territorial scope, persons, companies, nationals, enterprises, international traffic, immovable property, competent authority, fiscal year and the term "tax" for the Convention. It treats "person" and "company" by reference to taxable units under domestic law, defines immovable property by the law of the State where situated with specified inclusions and exclusions, identifies competent authorities for administrative cooperation, and provides that undefined terms take their domestic law meanings when applying the Agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 14:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4704 This provision defines territorial scope, persons, companies, nationals, enterprises, international traffic, immovable property, competent authority, fiscal year and the term "tax" for the Convention. It treats "person" and "company" by reference to taxable units under domestic law, defines immovable property by the law of the State where situated with specified inclusions and exclusions, identifies competent authorities for administrative cooperation, and provides that undefined terms take their domestic law meanings when applying the Agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4704