https://www.taxtmi.com/acts?id=4961 Article 3 defines key terms for the Convention: territorial descriptions of Kazakhstan and India; the meanings of "person" and "company"; the notions of an "enterprise of a Contracting State" and "international traffic"; designation of the "competent authority"; and definitions of "national", "fiscal year" and "tax". It also provides that any term not defined in the Convention takes the meaning under the domestic tax law of the applying State, with tax-law meanings prevailing over other domestic law meanings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 11:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4961 Article 3 defines key terms for the Convention: territorial descriptions of Kazakhstan and India; the meanings of "person" and "company"; the notions of an "enterprise of a Contracting State" and "international traffic"; designation of the "competent authority"; and definitions of "national", "fiscal year" and "tax". It also provides that any term not defined in the Convention takes the meaning under the domestic tax law of the applying State, with tax-law meanings prevailing over other domestic law meanings. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4961