https://www.taxtmi.com/acts?id=38609 Article 4 defines key terms for the Brunei-India tax cooperation agreement: territorial scope, persons and companies, publicly traded companies and recognised stock exchanges, collective investment funds, the concept of tax, competent authorities, requesting and requested Parties, and the meanings of "information", "information gathering measures" and "assistance in collection measures". It further provides that undefined terms derive their meaning from each Party's domestic law at the relevant time, with tax-law meanings prevailing unless the context or mutual agreement under Article 11 provides otherwise. en-us Wed, 11 Mar 2020 13:08:06 +0530 Thu, 06 Feb 2025 11:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38609 Article 4 defines key terms for the Brunei-India tax cooperation agreement: territorial scope, persons and companies, publicly traded companies and recognised stock exchanges, collective investment funds, the concept of tax, competent authorities, requesting and requested Parties, and the meanings of "information", "information gathering measures" and "assistance in collection measures". It further provides that undefined terms derive their meaning from each Party's domestic law at the relevant time, with tax-law meanings prevailing unless the context or mutual agreement under Article 11 provides otherwise. Act-Rules DTAA Wed, 11 Mar 2020 13:08:06 +0530 https://www.taxtmi.com/acts?id=38609