https://www.taxtmi.com/acts?id=18233 Defines key treaty terms: Contracting State scope, territorial reach, and core status concepts including "person," "company," "enterprise," "enterprise of a Contracting State," and "international traffic." Designates each State's competent authority and defines "national," "tax" (excluding penalties and default amounts) and "fiscal year," and requires that undefined terms be interpreted by the domestic tax law of the applying Contracting State with tax-law meanings prevailing. en-us Sun, 23 Mar 2014 14:51:08 +0530 Mon, 16 Dec 2024 17:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18233 Defines key treaty terms: Contracting State scope, territorial reach, and core status concepts including "person," "company," "enterprise," "enterprise of a Contracting State," and "international traffic." Designates each State's competent authority and defines "national," "tax" (excluding penalties and default amounts) and "fiscal year," and requires that undefined terms be interpreted by the domestic tax law of the applying Contracting State with tax-law meanings prevailing. Act-Rules DTAA Sun, 23 Mar 2014 14:51:08 +0530 https://www.taxtmi.com/acts?id=18233