https://www.taxtmi.com/acts?id=37605 The Article defines core terms governing mutual tax information exchange: territorial scope of each Contracting Party; the competent authority for India and Maldives; definitions of "person," "company," "publicly traded company," "principal class of shares," and "recognised stock exchange;" the concepts of "collective investment fund or scheme," "tax," "requesting Party," "requested Party," "information gathering measures," and "information." It also provides that undefined terms take their contemporaneous meaning under the law of the applying Party unless context or mutual agreement provides otherwise. en-us Wed, 18 Sep 2019 09:42:17 +0530 Fri, 07 Feb 2025 15:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37605 The Article defines core terms governing mutual tax information exchange: territorial scope of each Contracting Party; the competent authority for India and Maldives; definitions of "person," "company," "publicly traded company," "principal class of shares," and "recognised stock exchange;" the concepts of "collective investment fund or scheme," "tax," "requesting Party," "requested Party," "information gathering measures," and "information." It also provides that undefined terms take their contemporaneous meaning under the law of the applying Party unless context or mutual agreement provides otherwise. Act-Rules DTAA Wed, 18 Sep 2019 09:42:17 +0530 https://www.taxtmi.com/acts?id=37605