https://www.taxtmi.com/acts?id=41701 Article 3 defines key terms for the Agreement: territorial scope of India and Chile, Contracting State, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax, and fiscal year. It instructs that any term not defined in the Agreement is to be given its meaning under the domestic tax law of the applying State, with tax-law meanings prevailing over other domestic law meanings. en-us Fri, 05 May 2023 16:27:13 +0530 Fri, 08 Nov 2024 14:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41701 Article 3 defines key terms for the Agreement: territorial scope of India and Chile, Contracting State, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax, and fiscal year. It instructs that any term not defined in the Agreement is to be given its meaning under the domestic tax law of the applying State, with tax-law meanings prevailing over other domestic law meanings. Act-Rules DTAA Fri, 05 May 2023 16:27:13 +0530 https://www.taxtmi.com/acts?id=41701