https://www.taxtmi.com/acts?id=6137 Article 3 sets out the Convention's key definitions: the territorial references for the Contracting States; the meanings of person, company, enterprise of a Contracting State, international traffic, national, fiscal year and tax; identification of the competent authority in each State; exclusion of penalties from the definition of tax; and that undefined terms are to be interpreted by the domestic law of the applying Contracting State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 Nov 2024 15:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6137 Article 3 sets out the Convention's key definitions: the territorial references for the Contracting States; the meanings of person, company, enterprise of a Contracting State, international traffic, national, fiscal year and tax; identification of the competent authority in each State; exclusion of penalties from the definition of tax; and that undefined terms are to be interpreted by the domestic law of the applying Contracting State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6137