https://www.taxtmi.com/acts?id=14915 Article 3 defines the treaty's key terms: territorial scope of each State, the meanings of person, company, enterprise and national, the concept of international traffic, and which officials are the competent authority. It limits the term tax to the covered Finnish or Indian taxes excluding penalties, prescribes each State's fiscal year definition, and directs that any undefined term be given its meaning under the applying State's tax law at the relevant time. en-us Tue, 30 Aug 2011 11:37:37 +0530 Mon, 18 Nov 2024 18:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14915 Article 3 defines the treaty's key terms: territorial scope of each State, the meanings of person, company, enterprise and national, the concept of international traffic, and which officials are the competent authority. It limits the term tax to the covered Finnish or Indian taxes excluding penalties, prescribes each State's fiscal year definition, and directs that any undefined term be given its meaning under the applying State's tax law at the relevant time. Act-Rules DTAA Tue, 30 Aug 2011 11:37:37 +0530 https://www.taxtmi.com/acts?id=14915