https://www.taxtmi.com/acts?id=37699 Article 4 defines the treaty's territorial scope and core terms: Contracting Party, competent authority, person, company, publicly traded company, principal class of shares, recognised stock exchange, collective investment fund or scheme, public collective investment fund or scheme, tax, requesting Party, requested Party, information gathering measures, and information. It further provides that undefined terms shall bear the meaning they have under the law of the relevant Contracting Party at the time of application unless the context or mutual agreement of the competent authorities dictates a common meaning. en-us Thu, 19 Sep 2019 14:47:25 +0530 Tue, 04 Feb 2025 14:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37699 Article 4 defines the treaty's territorial scope and core terms: Contracting Party, competent authority, person, company, publicly traded company, principal class of shares, recognised stock exchange, collective investment fund or scheme, public collective investment fund or scheme, tax, requesting Party, requested Party, information gathering measures, and information. It further provides that undefined terms shall bear the meaning they have under the law of the relevant Contracting Party at the time of application unless the context or mutual agreement of the competent authorities dictates a common meaning. Act-Rules DTAA Thu, 19 Sep 2019 14:47:25 +0530 https://www.taxtmi.com/acts?id=37699