https://www.taxtmi.com/acts?id=6017 Article 3 defines core terms for the Agreement's application: territorial scope of Turkey and India including maritime zones; "tax", "person", "company", "registered office" and "national" as defined under each State's taxation laws; enterprise residency designations; "competent authority" identified by each State's finance ministry or authorised representative; and "international traffic" for ship and aircraft operations, with a rule that undefined terms take their meaning from the applying State's tax law unless context dictates otherwise. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 02 Dec 2024 18:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6017 Article 3 defines core terms for the Agreement's application: territorial scope of Turkey and India including maritime zones; "tax", "person", "company", "registered office" and "national" as defined under each State's taxation laws; enterprise residency designations; "competent authority" identified by each State's finance ministry or authorised representative; and "international traffic" for ship and aircraft operations, with a rule that undefined terms take their meaning from the applying State's tax law unless context dictates otherwise. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6017