https://www.taxtmi.com/acts?id=45064 Article 3 defines key terms for the India-Luxembourg tax treaty: territorial scopes of India and Luxembourg; "Contracting State" references; definitions of person, company, enterprise, enterprise of a Contracting State, and international traffic; competent authorities as designated ministers or authorised representatives; national status for individuals and juridical persons; tax excluding penalties; and fiscal years (India from 1 April, Luxembourg from 1 January). It provides that undefined terms take their meaning from the domestic tax law of the applying Contracting State, with tax-law meanings prevailing. en-us Wed, 16 Oct 2024 18:22:45 +0530 Tue, 22 Oct 2024 14:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45064 Article 3 defines key terms for the India-Luxembourg tax treaty: territorial scopes of India and Luxembourg; "Contracting State" references; definitions of person, company, enterprise, enterprise of a Contracting State, and international traffic; competent authorities as designated ministers or authorised representatives; national status for individuals and juridical persons; tax excluding penalties; and fiscal years (India from 1 April, Luxembourg from 1 January). It provides that undefined terms take their meaning from the domestic tax law of the applying Contracting State, with tax-law meanings prevailing. Act-Rules DTAA Wed, 16 Oct 2024 18:22:45 +0530 https://www.taxtmi.com/acts?id=45064