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    <description>Article 2 defines key terms for the Pakistan-India DTAA: Contracting State (Pakistan or India), tax (the respective Pakistan or Indian tax), enterprise (designated or authorised airlines under bilateral arrangements), international traffic (transport by such aircraft unless operated solely within the other State), and competent authority (India&#039;s Ministry of Finance and Pakistan&#039;s Central Board of Revenue). It provides that undefined terms take their meaning from the domestic law of the Contracting State applying the Agreement.</description>
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      <description>Article 2 defines key terms for the Pakistan-India DTAA: Contracting State (Pakistan or India), tax (the respective Pakistan or Indian tax), enterprise (designated or authorised airlines under bilateral arrangements), international traffic (transport by such aircraft unless operated solely within the other State), and competent authority (India&#039;s Ministry of Finance and Pakistan&#039;s Central Board of Revenue). It provides that undefined terms take their meaning from the domestic law of the Contracting State applying the Agreement.</description>
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