https://www.taxtmi.com/acts?id=5715 Article 3 defines territorial scope, key categories of persons and entities (including company, national, person, and enterprise of a Contracting State), and meanings of fiscal year and international traffic; it defines tax for treaty purposes excluding penalties. It further provides that undefined terms shall have the meaning given by the domestic law of the Contracting State applying the provision, with meanings under that State's tax laws prevailing. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 12:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5715 Article 3 defines territorial scope, key categories of persons and entities (including company, national, person, and enterprise of a Contracting State), and meanings of fiscal year and international traffic; it defines tax for treaty purposes excluding penalties. It further provides that undefined terms shall have the meaning given by the domestic law of the Contracting State applying the provision, with meanings under that State's tax laws prevailing. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5715