https://www.taxtmi.com/acts?id=4871 Article 3 defines territorial scope and key treaty terms-person, company, enterprise, international traffic, competent authority, national, fiscal year and tax-noting tax excludes penalties. It directs that undefined terms adopt the applying State's domestic meaning, permits competent authorities to agree a common meaning where meanings differ or are indeterminate, and allows them to agree on source attribution in particular cases to eliminate double taxation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Dec 2024 11:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4871 Article 3 defines territorial scope and key treaty terms-person, company, enterprise, international traffic, competent authority, national, fiscal year and tax-noting tax excludes penalties. It directs that undefined terms adopt the applying State's domestic meaning, permits competent authorities to agree a common meaning where meanings differ or are indeterminate, and allows them to agree on source attribution in particular cases to eliminate double taxation. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4871