https://www.taxtmi.com/acts?id=18029 Article 4 defines territorial scope, the Contracting Party and competent authority, and key taxable-entity concepts ("person", "company", "publicly traded company", "recognised stock exchange"). It also defines collective investment funds and procedural terms for cross-border cooperation: "tax", "information", "requesting Party", "requested Party", "information gathering measures" and "assistance in collection measures", and provides that undefined terms adopt their domestic-law meanings unless context or mutual agreement under Article 12 dictates otherwise. en-us Wed, 24 Jul 2013 10:58:12 +0530 Tue, 04 Feb 2025 10:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18029 Article 4 defines territorial scope, the Contracting Party and competent authority, and key taxable-entity concepts ("person", "company", "publicly traded company", "recognised stock exchange"). It also defines collective investment funds and procedural terms for cross-border cooperation: "tax", "information", "requesting Party", "requested Party", "information gathering measures" and "assistance in collection measures", and provides that undefined terms adopt their domestic-law meanings unless context or mutual agreement under Article 12 dictates otherwise. Act-Rules DTAA Wed, 24 Jul 2013 10:58:12 +0530 https://www.taxtmi.com/acts?id=18029