https://www.taxtmi.com/acts?id=4932 Article 3 fixes core definitions for the Japan-India Convention: territorial scope of each State including maritime zones; "person", "company", and "enterprise of a Contracting State"; the definition of "nationals" for each State; "international traffic" limited to ships or aircraft operated by an enterprise of a Contracting State (except solely between places in the other State); designation of each State's competent authority; and a rule that terms not defined in the Convention carry the meaning given by the applying Contracting State's domestic tax law unless the context requires otherwise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 09 Jan 2025 13:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4932 Article 3 fixes core definitions for the Japan-India Convention: territorial scope of each State including maritime zones; "person", "company", and "enterprise of a Contracting State"; the definition of "nationals" for each State; "international traffic" limited to ships or aircraft operated by an enterprise of a Contracting State (except solely between places in the other State); designation of each State's competent authority; and a rule that terms not defined in the Convention carry the meaning given by the applying Contracting State's domestic tax law unless the context requires otherwise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4932