https://www.taxtmi.com/acts?id=5232 Article 3 sets core definitions for the tax convention, defining territorial scope for India and Morocco, the meanings of Contracting State, company, competent authority, enterprise of a Contracting State, fiscal year, international traffic, national, person, and tax. It clarifies that 'tax' refers to the Indian or Moroccan taxes covered, excluding penalties, and requires undefined terms to take the meaning given by the domestic law of the Contracting State applying the Convention unless the context otherwise requires. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5232 Article 3 sets core definitions for the tax convention, defining territorial scope for India and Morocco, the meanings of Contracting State, company, competent authority, enterprise of a Contracting State, fiscal year, international traffic, national, person, and tax. It clarifies that 'tax' refers to the Indian or Moroccan taxes covered, excluding penalties, and requires undefined terms to take the meaning given by the domestic law of the Contracting State applying the Convention unless the context otherwise requires. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5232