https://www.taxtmi.com/acts?id=14903 Article 4 prescribes key definitions for the Agreement, including territorial scope, Contracting Parties, competent authority, persons, companies, publicly traded companies, recognised stock exchanges, collective investment funds, "tax", requesting/requested Party, "information gathering measures" and "information". It requires a broad construction of "relevant" information so that relevance need not be ascertainable until after receipt, and provides that undefined terms default to the domestic law meaning of the applying Party at the relevant time, with tax-law meanings prevailing. en-us Tue, 30 Aug 2011 11:26:54 +0530 Wed, 05 Feb 2025 13:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14903 Article 4 prescribes key definitions for the Agreement, including territorial scope, Contracting Parties, competent authority, persons, companies, publicly traded companies, recognised stock exchanges, collective investment funds, "tax", requesting/requested Party, "information gathering measures" and "information". It requires a broad construction of "relevant" information so that relevance need not be ascertainable until after receipt, and provides that undefined terms default to the domestic law meaning of the applying Party at the relevant time, with tax-law meanings prevailing. Act-Rules DTAA Tue, 30 Aug 2011 11:26:54 +0530 https://www.taxtmi.com/acts?id=14903