https://www.taxtmi.com/acts?id=37634 Article 3 sets general definitions for the bilateral tax agreement, defining territorial reach, covered taxes, and specific terms including person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year. It provides that undefined terms are to be interpreted according to the meaning they have under the domestic tax law of the Contracting State applying the Agreement, with that tax-law meaning prevailing. en-us Thu, 19 Sep 2019 12:11:27 +0530 Tue, 26 Nov 2024 17:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37634 Article 3 sets general definitions for the bilateral tax agreement, defining territorial reach, covered taxes, and specific terms including person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year. It provides that undefined terms are to be interpreted according to the meaning they have under the domestic tax law of the Contracting State applying the Agreement, with that tax-law meaning prevailing. Act-Rules DTAA Thu, 19 Sep 2019 12:11:27 +0530 https://www.taxtmi.com/acts?id=37634