https://www.taxtmi.com/acts?id=37666 Article 3 supplies the Agreement's core definitions: territorial scope for each Contracting State, and meanings for person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year. It treats enterprises as resident based, excludes penalties from the definition of tax, prescribes each State's fiscal year, and mandates that undefined terms take their meaning under the domestic tax law of the applying Contracting State. en-us Thu, 19 Sep 2019 12:48:11 +0530 Mon, 09 Dec 2024 11:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37666 Article 3 supplies the Agreement's core definitions: territorial scope for each Contracting State, and meanings for person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year. It treats enterprises as resident based, excludes penalties from the definition of tax, prescribes each State's fiscal year, and mandates that undefined terms take their meaning under the domestic tax law of the applying Contracting State. Act-Rules DTAA Thu, 19 Sep 2019 12:48:11 +0530 https://www.taxtmi.com/acts?id=37666