https://www.taxtmi.com/acts?id=16560 Article 3 provides uniform definitions for the India-Georgia DTAA, specifying territorial scope for each State, and defining key terms including "person," "company," "enterprise," "international traffic," "competent authority," and "national." It defines "tax" for treaty purposes excluding penalties, sets the respective fiscal year references for India and Georgia, and requires that any term not defined in the Agreement be construed according to the domestic tax law of the Contracting State applying the Agreement, with tax-law meanings prevailing. en-us Wed, 30 May 2012 15:42:55 +0530 Tue, 19 Nov 2024 17:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16560 Article 3 provides uniform definitions for the India-Georgia DTAA, specifying territorial scope for each State, and defining key terms including "person," "company," "enterprise," "international traffic," "competent authority," and "national." It defines "tax" for treaty purposes excluding penalties, sets the respective fiscal year references for India and Georgia, and requires that any term not defined in the Agreement be construed according to the domestic tax law of the Contracting State applying the Agreement, with tax-law meanings prevailing. Act-Rules DTAA Wed, 30 May 2012 15:42:55 +0530 https://www.taxtmi.com/acts?id=16560