https://www.taxtmi.com/acts?id=6076 Article 3 provides definitions for territorial scope, the meaning of tax (limited to taxes covered and excluding penalties), and key categories: person, company, enterprise, and national. It defines international traffic by reference to place of effective management and operation of transport, designates each State's competent authority, and requires that terms not defined in the Agreement be interpreted according to the domestic law of the Contracting State applying the Agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 16 May 2025 18:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6076 Article 3 provides definitions for territorial scope, the meaning of tax (limited to taxes covered and excluding penalties), and key categories: person, company, enterprise, and national. It defines international traffic by reference to place of effective management and operation of transport, designates each State's competent authority, and requires that terms not defined in the Agreement be interpreted according to the domestic law of the Contracting State applying the Agreement. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6076