https://www.taxtmi.com/acts?id=5897 Article 3 sets core definitions for the treaty: territorial scope of each Contracting State (including adjacent waters, air-space and specified maritime zones), the meaning of "tax" excluding penalties and payments for defaults, definitions of "person", "company" and "enterprise" as determined by domestic taxation law, identification of competent authorities for each State, and the definition of "national". It also provides that any term not defined in the Agreement shall, unless context otherwise requires, have the meaning given by the domestic tax law of the Contracting State applying the provision. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 18:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5897 Article 3 sets core definitions for the treaty: territorial scope of each Contracting State (including adjacent waters, air-space and specified maritime zones), the meaning of "tax" excluding penalties and payments for defaults, definitions of "person", "company" and "enterprise" as determined by domestic taxation law, identification of competent authorities for each State, and the definition of "national". It also provides that any term not defined in the Agreement shall, unless context otherwise requires, have the meaning given by the domestic tax law of the Contracting State applying the provision. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5897