https://www.taxtmi.com/acts?id=44999 Article 3 sets definitional rules for the India-Latvia DTAA, defining territorial scope for each State, core terms such as person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year, and assigns interpretive primacy to the meaning of undefined terms under the domestic tax law of the applying Contracting State for the taxes covered by the Agreement. en-us Wed, 16 Oct 2024 17:49:17 +0530 Tue, 22 Oct 2024 12:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44999 Article 3 sets definitional rules for the India-Latvia DTAA, defining territorial scope for each State, core terms such as person, company, enterprise, international traffic, competent authority, national, tax, and fiscal year, and assigns interpretive primacy to the meaning of undefined terms under the domestic tax law of the applying Contracting State for the taxes covered by the Agreement. Act-Rules DTAA Wed, 16 Oct 2024 17:49:17 +0530 https://www.taxtmi.com/acts?id=44999