https://www.taxtmi.com/acts?id=5807 Article 3 sets operative definitions under the India-Sudan tax treaty for territorial scope, Contracting State, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax, and fiscal year, and specifies competent authorities and fiscal year starts for each State. It further provides that any term not defined in the Agreement shall, unless context requires otherwise, have the meaning it has under the domestic tax law of the Contracting State applying the Agreement, with that tax-law meaning prevailing over other domestic meanings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 14:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5807 Article 3 sets operative definitions under the India-Sudan tax treaty for territorial scope, Contracting State, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax, and fiscal year, and specifies competent authorities and fiscal year starts for each State. It further provides that any term not defined in the Agreement shall, unless context requires otherwise, have the meaning it has under the domestic tax law of the Contracting State applying the Agreement, with that tax-law meaning prevailing over other domestic meanings. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5807