https://www.taxtmi.com/acts?id=19048 The Convention defines key terms for treaty application: United Kingdom (including continental shelf areas), tax (United Kingdom or Indian as relevant), "person", "company", "enterprise", and "fiscal year" (linked to India's "previous year"). It identifies the competent authority, defines international traffic by reference to place of effective management with a domestic exception, and treats "Government" to include sub national authorities. Undefined terms take their meaning from the applying State's domestic tax law unless context dictates otherwise. en-us Tue, 02 Dec 2014 13:12:00 +0530 Wed, 03 Dec 2014 12:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19048 The Convention defines key terms for treaty application: United Kingdom (including continental shelf areas), tax (United Kingdom or Indian as relevant), "person", "company", "enterprise", and "fiscal year" (linked to India's "previous year"). It identifies the competent authority, defines international traffic by reference to place of effective management with a domestic exception, and treats "Government" to include sub national authorities. Undefined terms take their meaning from the applying State's domestic tax law unless context dictates otherwise. Act-Rules DTAA Tue, 02 Dec 2014 13:12:00 +0530 https://www.taxtmi.com/acts?id=19048