https://www.taxtmi.com/acts?id=15083 The Agreement defines territorial scope, key taxable actors (person, company, enterprise), "enterprise of a Contracting State," "international traffic," competent authorities, "national," and fiscal years; it excludes penalties from the definition of "tax" and requires undefined terms to take the meaning given by the applying Contracting State's tax law, with tax-law definitions prevailing over other domestic meanings. en-us Tue, 30 Aug 2011 14:32:54 +0530 Thu, 28 Nov 2024 15:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15083 The Agreement defines territorial scope, key taxable actors (person, company, enterprise), "enterprise of a Contracting State," "international traffic," competent authorities, "national," and fiscal years; it excludes penalties from the definition of "tax" and requires undefined terms to take the meaning given by the applying Contracting State's tax law, with tax-law definitions prevailing over other domestic meanings. Act-Rules DTAA Tue, 30 Aug 2011 14:32:54 +0530 https://www.taxtmi.com/acts?id=15083