https://www.taxtmi.com/acts?id=18938 Article 3 provides the general definitions for the India-Fiji tax treaty, defining the territorial scope of each State, the Contracting State concept, and core taxable categories including person, company, enterprise, and international traffic. It specifies the competent authority in each State, the meaning of national, limits the definition of tax to substantive taxes excluding penalties, sets each State's fiscal year, and directs that undefined terms be interpreted according to the applying State's tax law. en-us Mon, 01 Sep 2014 12:59:55 +0530 Sat, 30 Nov 2024 13:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18938 Article 3 provides the general definitions for the India-Fiji tax treaty, defining the territorial scope of each State, the Contracting State concept, and core taxable categories including person, company, enterprise, and international traffic. It specifies the competent authority in each State, the meaning of national, limits the definition of tax to substantive taxes excluding penalties, sets each State's fiscal year, and directs that undefined terms be interpreted according to the applying State's tax law. Act-Rules DTAA Mon, 01 Sep 2014 12:59:55 +0530 https://www.taxtmi.com/acts?id=18938