https://www.taxtmi.com/acts?id=32254 Article 3 defines territorial scope to include territory, territorial sea, airspace and maritime zones, and sets fiscal year definitions; defines "person", "company", "enterprise", "international traffic", "competent authority" and "national" for tax purposes; states that "tax" excludes penalties and that undefined terms take their meaning under the domestic tax law of the applying Contracting State unless context requires otherwise. en-us Tue, 15 May 2018 17:26:33 +0530 Mon, 09 Dec 2024 11:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32254 Article 3 defines territorial scope to include territory, territorial sea, airspace and maritime zones, and sets fiscal year definitions; defines "person", "company", "enterprise", "international traffic", "competent authority" and "national" for tax purposes; states that "tax" excludes penalties and that undefined terms take their meaning under the domestic tax law of the applying Contracting State unless context requires otherwise. Act-Rules DTAA Tue, 15 May 2018 17:26:33 +0530 https://www.taxtmi.com/acts?id=32254