https://www.taxtmi.com/acts?id=6185 Article 3 provides treaty definitions: it fixes the territorial scope of each Contracting State, defines tax for Convention purposes (excluding related amounts and penalties), and prescribes definitions for "person", "company", "enterprise of a Contracting State", "national", "competent authority", "international traffic" and "fiscal year". It requires that any term not defined in the Convention be given the meaning it has under the domestic law of the Contracting State applying the Convention, unless the context otherwise requires. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 Nov 2024 17:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6185 Article 3 provides treaty definitions: it fixes the territorial scope of each Contracting State, defines tax for Convention purposes (excluding related amounts and penalties), and prescribes definitions for "person", "company", "enterprise of a Contracting State", "national", "competent authority", "international traffic" and "fiscal year". It requires that any term not defined in the Convention be given the meaning it has under the domestic law of the Contracting State applying the Convention, unless the context otherwise requires. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6185