https://www.taxtmi.com/acts?id=44781 Article 3 defines key terms for treaty application: territorial definitions of the Contracting States; "person" to include individuals, companies and other taxable entities; "company" as any corporate body for tax purposes; "enterprise" as carried on by a resident; "national" to include natural and legal persons under domestic law; "international traffic" limited to certain ship or aircraft operations; designation of each State's competent authority; "tax" limited to Finnish or Indian taxes excluding penalties; and fiscal year defined per each State's domestic law. Paragraph 2 makes undefined terms subject to the applying State's tax-law meanings. en-us Wed, 16 Oct 2024 15:02:27 +0530 Tue, 22 Oct 2024 13:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44781 Article 3 defines key terms for treaty application: territorial definitions of the Contracting States; "person" to include individuals, companies and other taxable entities; "company" as any corporate body for tax purposes; "enterprise" as carried on by a resident; "national" to include natural and legal persons under domestic law; "international traffic" limited to certain ship or aircraft operations; designation of each State's competent authority; "tax" limited to Finnish or Indian taxes excluding penalties; and fiscal year defined per each State's domestic law. Paragraph 2 makes undefined terms subject to the applying State's tax-law meanings. Act-Rules DTAA Wed, 16 Oct 2024 15:02:27 +0530 https://www.taxtmi.com/acts?id=44781