https://www.taxtmi.com/acts?id=5868 Article 3 defines key terms for the India-Switzerland DTAA: the territorial scope of India and Switzerland; "Contracting State"; "person", "company" and "enterprise" for determining taxable entities; each State's competent authority; "national"; the meaning of international traffic and "operation of aircraft" as commercial air transport activities; and the treaty-specific definitions of "fiscal year". It further provides that undefined terms take their meaning from the domestic law of the applying Contracting State, and notes textual substitutions to certain definitions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5868 Article 3 defines key terms for the India-Switzerland DTAA: the territorial scope of India and Switzerland; "Contracting State"; "person", "company" and "enterprise" for determining taxable entities; each State's competent authority; "national"; the meaning of international traffic and "operation of aircraft" as commercial air transport activities; and the treaty-specific definitions of "fiscal year". It further provides that undefined terms take their meaning from the domestic law of the applying Contracting State, and notes textual substitutions to certain definitions. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5868