https://www.taxtmi.com/acts?id=44937 Article 3 defines key treaty terms for the India-Japan DTAA: territorial definitions of Japan and India for tax jurisdiction; "tax" as the domestic taxes of the Contracting States; "person" and "company" to include individuals, bodies corporate and entities treated as corporate; resident enterprises and "nationals" as determined under each State's law; "international traffic" limited to transport by an enterprise of a Contracting State except when operated solely within the other State; and each State's designated competent authority. Undefined terms default to their domestic tax-law meanings. en-us Wed, 16 Oct 2024 17:17:19 +0530 Tue, 22 Oct 2024 14:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44937 Article 3 defines key treaty terms for the India-Japan DTAA: territorial definitions of Japan and India for tax jurisdiction; "tax" as the domestic taxes of the Contracting States; "person" and "company" to include individuals, bodies corporate and entities treated as corporate; resident enterprises and "nationals" as determined under each State's law; "international traffic" limited to transport by an enterprise of a Contracting State except when operated solely within the other State; and each State's designated competent authority. Undefined terms default to their domestic tax-law meanings. Act-Rules DTAA Wed, 16 Oct 2024 17:17:19 +0530 https://www.taxtmi.com/acts?id=44937