https://www.taxtmi.com/acts?id=44874 Definitions establish territorial scope for India and Ireland, define "person" and "company" for tax purposes to include individuals, companies, trusts and partnerships treated as taxable units, link "enterprise" to residence of its operator, and limit "international traffic" to transport by ships or aircraft of an enterprise of a Contracting State. The Convention names each State's competent authority, prescribes nationality and fiscal year rules, confines "tax" to Indian or Irish tax (excluding penalties), and provides that undefined terms are to be interpreted by the domestic law of the applying Contracting State. en-us Wed, 16 Oct 2024 16:27:00 +0530 Tue, 22 Oct 2024 15:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44874 Definitions establish territorial scope for India and Ireland, define "person" and "company" for tax purposes to include individuals, companies, trusts and partnerships treated as taxable units, link "enterprise" to residence of its operator, and limit "international traffic" to transport by ships or aircraft of an enterprise of a Contracting State. The Convention names each State's competent authority, prescribes nationality and fiscal year rules, confines "tax" to Indian or Irish tax (excluding penalties), and provides that undefined terms are to be interpreted by the domestic law of the applying Contracting State. Act-Rules DTAA Wed, 16 Oct 2024 16:27:00 +0530 https://www.taxtmi.com/acts?id=44874