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    <description>Article 4 defines key terms for the India-Macao DTAA including territorial scope, Contracting Party, competent authority, person, company, publicly traded company, principal class of shares, recognised stock exchange, collective investment fund or scheme, tax, requesting/ requested Party, information gathering measures, and information. It provides that undefined terms shall have the meaning under the law of the applying Contracting Party, with meanings under that Party&#039;s tax laws prevailing, and allows the competent authorities to agree a common meaning under Article 12.</description>
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