https://www.taxtmi.com/acts?id=16961 Article 4 defines territorial scope, institutional actors, and key tax terms for the Agreement, specifying that "India" and "Liberia" include territorial seas and maritime jurisdiction; it designates the competent authority for each Party, defines "person," "company," publicly traded companies, recognised stock exchanges, collective investment funds, "tax," and "information," and provides that undefined terms take their meaning from the domestic law of the applying Contracting Party, with tax law meanings prevailing unless the context or mutual agreement of competent authorities indicates otherwise. en-us Thu, 20 Sep 2012 10:50:52 +0530 Fri, 07 Feb 2025 12:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16961 Article 4 defines territorial scope, institutional actors, and key tax terms for the Agreement, specifying that "India" and "Liberia" include territorial seas and maritime jurisdiction; it designates the competent authority for each Party, defines "person," "company," publicly traded companies, recognised stock exchanges, collective investment funds, "tax," and "information," and provides that undefined terms take their meaning from the domestic law of the applying Contracting Party, with tax law meanings prevailing unless the context or mutual agreement of competent authorities indicates otherwise. Act-Rules DTAA Thu, 20 Sep 2012 10:50:52 +0530 https://www.taxtmi.com/acts?id=16961