https://www.taxtmi.com/acts?id=5837 The Convention sets foundational treaty terms: territorial scope for each State, definitions of person, company and enterprise, the meaning of international traffic, the concept of national, and the identification of competent authorities and fiscal year terminology. It defines tax for treaty purposes while excluding penalty-like charges. Any term not defined in the Convention shall, unless context otherwise requires, be construed according to the domestic law of the Contracting State applying the Convention for the relevant taxes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 14:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5837 The Convention sets foundational treaty terms: territorial scope for each State, definitions of person, company and enterprise, the meaning of international traffic, the concept of national, and the identification of competent authorities and fiscal year terminology. It defines tax for treaty purposes while excluding penalty-like charges. Any term not defined in the Convention shall, unless context otherwise requires, be construed according to the domestic law of the Contracting State applying the Convention for the relevant taxes. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5837