https://www.taxtmi.com/acts?id=20112 Article 3 defines the treaty's essential terms: territorial scope of India and Thailand; "person", "company", and "enterprise" as residents' taxable units; "tax" as Indian or Thai taxes excluding penalties; "national" covering individuals and entities under state law; "international traffic" for ships and aircraft with an exception; designated "competent authority" for each State; and differing "fiscal year" starts. Paragraph 2 provides that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement at that time. en-us Fri, 04 Dec 2015 14:10:08 +0530 Mon, 02 Dec 2024 10:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20112 Article 3 defines the treaty's essential terms: territorial scope of India and Thailand; "person", "company", and "enterprise" as residents' taxable units; "tax" as Indian or Thai taxes excluding penalties; "national" covering individuals and entities under state law; "international traffic" for ships and aircraft with an exception; designated "competent authority" for each State; and differing "fiscal year" starts. Paragraph 2 provides that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement at that time. Act-Rules DTAA Fri, 04 Dec 2015 14:10:08 +0530 https://www.taxtmi.com/acts?id=20112