https://www.taxtmi.com/acts?id=6107 Article 3 sets the Convention's definitional regime: it defines principal terms such as the Contracting States, "tax", "person", "company", "enterprise of a Contracting State" and the Competent Authority for each State. It further provides that any term not defined in the Convention shall, unless the context otherwise requires, bear the meaning it has under the domestic laws of the State applying the Convention in relation to the taxes covered. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Dec 2024 12:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6107 Article 3 sets the Convention's definitional regime: it defines principal terms such as the Contracting States, "tax", "person", "company", "enterprise of a Contracting State" and the Competent Authority for each State. It further provides that any term not defined in the Convention shall, unless the context otherwise requires, bear the meaning it has under the domestic laws of the State applying the Convention in relation to the taxes covered. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6107