https://www.taxtmi.com/acts?id=16690 The Agreement defines territorial scope and key taxpayer concepts, including "person", "company", "enterprise", "enterprise of a Contracting State" and "international traffic", ties institutional designations by naming each State's competent authority, and specifies that "tax" excludes penalties while "fiscal year" is defined per State; undefined terms are to be given the meaning they have under the domestic tax law of the Contracting State applying the Agreement. en-us Mon, 25 Jun 2012 12:24:53 +0530 Fri, 13 Dec 2024 13:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16690 The Agreement defines territorial scope and key taxpayer concepts, including "person", "company", "enterprise", "enterprise of a Contracting State" and "international traffic", ties institutional designations by naming each State's competent authority, and specifies that "tax" excludes penalties while "fiscal year" is defined per State; undefined terms are to be given the meaning they have under the domestic tax law of the Contracting State applying the Agreement. Act-Rules DTAA Mon, 25 Jun 2012 12:24:53 +0530 https://www.taxtmi.com/acts?id=16690