https://www.taxtmi.com/acts?id=15053 The Agreement defines territorial scope and key terms-such as "person", "national", "company", "enterprise", "international traffic", "tax" and "competent authority"-to determine treaty coverage and administration; it states that undefined terms take their meaning from the applying Contracting State's tax law, with tax-law meanings prevailing over other domestic-law meanings, and excludes penalties from the definition of tax. en-us Tue, 30 Aug 2011 14:21:50 +0530 Fri, 20 Dec 2024 13:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15053 The Agreement defines territorial scope and key terms-such as "person", "national", "company", "enterprise", "international traffic", "tax" and "competent authority"-to determine treaty coverage and administration; it states that undefined terms take their meaning from the applying Contracting State's tax law, with tax-law meanings prevailing over other domestic-law meanings, and excludes penalties from the definition of tax. Act-Rules DTAA Tue, 30 Aug 2011 14:21:50 +0530 https://www.taxtmi.com/acts?id=15053