https://www.taxtmi.com/acts?id=5173 Article 3 defines territorial scope, treating specified maritime zones as part of each Contracting State for treaty purposes; defines tax for the Convention while excluding penalties; and sets out covered taxable persons, company, and enterprise of a Contracting State as industrial, mining, commercial, plantation, agricultural or similar undertakings carried on by residents. It also identifies the competent authority, the meaning of national, and international traffic, and provides that undefined terms take their meaning from the domestic law of the applying State unless the context requires otherwise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Nov 2024 12:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5173 Article 3 defines territorial scope, treating specified maritime zones as part of each Contracting State for treaty purposes; defines tax for the Convention while excluding penalties; and sets out covered taxable persons, company, and enterprise of a Contracting State as industrial, mining, commercial, plantation, agricultural or similar undertakings carried on by residents. It also identifies the competent authority, the meaning of national, and international traffic, and provides that undefined terms take their meaning from the domestic law of the applying State unless the context requires otherwise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5173