https://www.taxtmi.com/acts?id=5505 Article 3 defines key terms for the Portugal-India Convention: territorial scope of each State, the meaning of "tax", "person", "company", "enterprise", and "international traffic"; it identifies each State's competent authority, defines "national" and the applicable fiscal year, and requires that any term not defined in the Convention be given the meaning it has under the domestic tax law of the Contracting State applying the Convention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Dec 2024 15:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5505 Article 3 defines key terms for the Portugal-India Convention: territorial scope of each State, the meaning of "tax", "person", "company", "enterprise", and "international traffic"; it identifies each State's competent authority, defines "national" and the applicable fiscal year, and requires that any term not defined in the Convention be given the meaning it has under the domestic tax law of the Contracting State applying the Convention. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5505