https://www.taxtmi.com/acts?id=5535 Article 3 provides core treaty definitions including territorial scope, definitions of person, company, enterprise of a Contracting State, and international traffic; identifies each State's competent authority; and defines national, fiscal year, and tax while excluding penalties. It further directs that any term not defined in the Agreement will, unless the context otherwise requires, have the meaning assigned by the domestic law of the Contracting State applying the Agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 Nov 2024 16:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5535 Article 3 provides core treaty definitions including territorial scope, definitions of person, company, enterprise of a Contracting State, and international traffic; identifies each State's competent authority; and defines national, fiscal year, and tax while excluding penalties. It further directs that any term not defined in the Agreement will, unless the context otherwise requires, have the meaning assigned by the domestic law of the Contracting State applying the Agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5535