https://www.taxtmi.com/acts?id=18972 Defines key terms for the India-Bhutan tax treaty: territorial scope of each State; "person", "company" and "enterprise" as taxable units; "enterprise of a Contracting State" by residence; "international traffic" tied to place of effective management; the competent authority in each State; "national" for individuals and legal persons; "tax" limited to Indian or Bhutanese taxes excluding penalties; and fiscal/income year definitions for India and Bhutan, with undefined terms adopting domestic tax-law meanings. en-us Fri, 12 Sep 2014 13:39:08 +0530 Tue, 05 Nov 2024 17:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18972 Defines key terms for the India-Bhutan tax treaty: territorial scope of each State; "person", "company" and "enterprise" as taxable units; "enterprise of a Contracting State" by residence; "international traffic" tied to place of effective management; the competent authority in each State; "national" for individuals and legal persons; "tax" limited to Indian or Bhutanese taxes excluding penalties; and fiscal/income year definitions for India and Bhutan, with undefined terms adopting domestic tax-law meanings. Act-Rules DTAA Fri, 12 Sep 2014 13:39:08 +0530 https://www.taxtmi.com/acts?id=18972