https://www.taxtmi.com/acts?id=15162 Definitions fix the Agreement's operative terms: territory aligns with Article 2; person, company and enterprise are given tax meanings; international traffic is carriage by ships or aircraft of an enterprise of a territory except when solely within the other territory; competent authority means the finance minister or authorised representative of each territory; tax is limited to the covered taxes and excludes penalties; fiscal year is set by each territory's financial year; undefined terms take their meaning from the domestic tax law of the applying territory. en-us Mon, 12 Sep 2011 18:28:37 +0530 Fri, 20 Dec 2024 15:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15162 Definitions fix the Agreement's operative terms: territory aligns with Article 2; person, company and enterprise are given tax meanings; international traffic is carriage by ships or aircraft of an enterprise of a territory except when solely within the other territory; competent authority means the finance minister or authorised representative of each territory; tax is limited to the covered taxes and excludes penalties; fiscal year is set by each territory's financial year; undefined terms take their meaning from the domestic tax law of the applying territory. Act-Rules DTAA Mon, 12 Sep 2011 18:28:37 +0530 https://www.taxtmi.com/acts?id=15162