https://www.taxtmi.com/acts?id=8337 Article 3 defines territorial scope, key categories of taxable entities and activities, the concept of international traffic, competent authorities, nationality, the meaning of tax and each State's fiscal year, and directs that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement. en-us Sun, 10 Feb 2008 21:41:07 +0530 Fri, 15 Nov 2024 15:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8337 Article 3 defines territorial scope, key categories of taxable entities and activities, the concept of international traffic, competent authorities, nationality, the meaning of tax and each State's fiscal year, and directs that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement. Act-Rules DTAA Sun, 10 Feb 2008 21:41:07 +0530 https://www.taxtmi.com/acts?id=8337