https://www.taxtmi.com/acts?id=14959 Article 3 sets core treaty definitions: territorial senses of India and Luxembourg; person, company, enterprise, and related enterprise terms; international traffic with its exception; the competent authority in each State; national; and tax limited to covered taxes. It specifies fiscal years and provides that any term not defined in the Agreement takes the meaning under the domestic law of the Contracting State for purposes of the taxes to which the Agreement applies. en-us Tue, 30 Aug 2011 11:59:54 +0530 Tue, 26 Nov 2024 12:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14959 Article 3 sets core treaty definitions: territorial senses of India and Luxembourg; person, company, enterprise, and related enterprise terms; international traffic with its exception; the competent authority in each State; national; and tax limited to covered taxes. It specifies fiscal years and provides that any term not defined in the Agreement takes the meaning under the domestic law of the Contracting State for purposes of the taxes to which the Agreement applies. Act-Rules DTAA Tue, 30 Aug 2011 11:59:54 +0530 https://www.taxtmi.com/acts?id=14959