https://www.taxtmi.com/acts?id=43176 Article 4 defines core treaty terminology: territorial scope of "India" and "Samoa," the "Contracting Party" and competent authority, and taxable-unit terms such as "person" and "company." It sets criteria for "publicly traded company," "principal class of shares," "recognised stock exchange," and defines "collective investment fund or scheme," "tax," "information," and "information gathering measures." Paragraph 2 specifies that undefined terms take their meaning from the domestic law of the relevant Contracting Party unless context or a mutual agreement of competent authorities under Article 11 provides otherwise. en-us Thu, 08 Feb 2024 16:56:12 +0530 Sat, 08 Feb 2025 11:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43176 Article 4 defines core treaty terminology: territorial scope of "India" and "Samoa," the "Contracting Party" and competent authority, and taxable-unit terms such as "person" and "company." It sets criteria for "publicly traded company," "principal class of shares," "recognised stock exchange," and defines "collective investment fund or scheme," "tax," "information," and "information gathering measures." Paragraph 2 specifies that undefined terms take their meaning from the domestic law of the relevant Contracting Party unless context or a mutual agreement of competent authorities under Article 11 provides otherwise. Act-Rules DTAA Thu, 08 Feb 2024 16:56:12 +0530 https://www.taxtmi.com/acts?id=43176