https://www.taxtmi.com/acts?id=37722 Article 3 defines key treaty terms: "India" (territory including maritime zones), "Czechoslovakia" (Czechoslovak Socialist Republic), "tax" (Indian or Czechoslovak tax), "person" and "company" (as defined by each State's taxation laws), "enterprise" (enterprise of a resident of a Contracting State), and the competent authority for each State. It provides that undefined terms are to be given the meaning they have under the domestic tax laws of the Contracting State applying the treaty provision, unless the treaty context requires otherwise. en-us Thu, 19 Sep 2019 17:23:32 +0530 Tue, 26 Nov 2024 09:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37722 Article 3 defines key treaty terms: "India" (territory including maritime zones), "Czechoslovakia" (Czechoslovak Socialist Republic), "tax" (Indian or Czechoslovak tax), "person" and "company" (as defined by each State's taxation laws), "enterprise" (enterprise of a resident of a Contracting State), and the competent authority for each State. It provides that undefined terms are to be given the meaning they have under the domestic tax laws of the Contracting State applying the treaty provision, unless the treaty context requires otherwise. Act-Rules DTAA Thu, 19 Sep 2019 17:23:32 +0530 https://www.taxtmi.com/acts?id=37722