https://www.taxtmi.com/acts?id=18153 The Agreement defines territorial scope, identifies "person," "company," "enterprise," and limits "international traffic" to cross-border transport by ships or aircraft. It confines "tax" to Albanian or Indian taxes covered by the Agreement, excludes penalties, designates each State's competent authority, defines "national," prescribes each State's fiscal year, and requires undefined terms to be construed by the applying State's tax law with tax-law meanings prevailing over other domestic definitions. en-us Thu, 13 Feb 2014 12:01:38 +0530 Thu, 24 Oct 2024 10:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18153 The Agreement defines territorial scope, identifies "person," "company," "enterprise," and limits "international traffic" to cross-border transport by ships or aircraft. It confines "tax" to Albanian or Indian taxes covered by the Agreement, excludes penalties, designates each State's competent authority, defines "national," prescribes each State's fiscal year, and requires undefined terms to be construed by the applying State's tax law with tax-law meanings prevailing over other domestic definitions. Act-Rules DTAA Thu, 13 Feb 2014 12:01:38 +0530 https://www.taxtmi.com/acts?id=18153