https://www.taxtmi.com/acts?id=16741 The Article defines territorial scope and core terms for the treaty-India, Estonia, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax and fiscal year-and designates each State's competent authority. It limits "international traffic" to qualifying ship or aircraft operations and states that any term not defined in the Agreement shall take the meaning given by the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic law meanings. en-us Tue, 31 Jul 2012 11:31:33 +0530 Sat, 16 Nov 2024 12:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16741 The Article defines territorial scope and core terms for the treaty-India, Estonia, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax and fiscal year-and designates each State's competent authority. It limits "international traffic" to qualifying ship or aircraft operations and states that any term not defined in the Agreement shall take the meaning given by the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic law meanings. Act-Rules DTAA Tue, 31 Jul 2012 11:31:33 +0530 https://www.taxtmi.com/acts?id=16741