https://www.taxtmi.com/acts?id=44905 Article 3 fixes treaty terminology and territorial scope, defining "India" and "Iceland" for treaty purposes, and key concepts including person, company, enterprise, "international traffic", "competent authority", "national", "tax" (excluding penalties) and each Contracting State's fiscal year. It further provides that any term not defined in the Agreement shall have the meaning it bears under the domestic tax law of the Contracting State applying the Agreement, with tax-law meanings prevailing for the taxes to which the Agreement applies. en-us Wed, 16 Oct 2024 16:49:54 +0530 Tue, 22 Oct 2024 14:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44905 Article 3 fixes treaty terminology and territorial scope, defining "India" and "Iceland" for treaty purposes, and key concepts including person, company, enterprise, "international traffic", "competent authority", "national", "tax" (excluding penalties) and each Contracting State's fiscal year. It further provides that any term not defined in the Agreement shall have the meaning it bears under the domestic tax law of the Contracting State applying the Agreement, with tax-law meanings prevailing for the taxes to which the Agreement applies. Act-Rules DTAA Wed, 16 Oct 2024 16:49:54 +0530 https://www.taxtmi.com/acts?id=44905