https://www.taxtmi.com/acts?id=20713 Article 3 defines core treaty terms for the India-Indonesia DTAA: territorial scope of each State including maritime zones; Contracting State; person (individuals and taxable entities); company; enterprise; international traffic; national; competent authority; and tax (excluding penalties). It further provides that undefined terms shall, unless context requires otherwise, have the meaning they possess under the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic law meanings for the taxes to which the Agreement applies. en-us Mon, 28 Mar 2016 14:19:59 +0530 Thu, 28 Nov 2024 16:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20713 Article 3 defines core treaty terms for the India-Indonesia DTAA: territorial scope of each State including maritime zones; Contracting State; person (individuals and taxable entities); company; enterprise; international traffic; national; competent authority; and tax (excluding penalties). It further provides that undefined terms shall, unless context requires otherwise, have the meaning they possess under the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic law meanings for the taxes to which the Agreement applies. Act-Rules DTAA Mon, 28 Mar 2016 14:19:59 +0530 https://www.taxtmi.com/acts?id=20713