https://www.taxtmi.com/acts?id=45193 Article 3 defines key terms for the India-Russia tax convention: territorial scope of each State, the meanings of "person," "company," "enterprise," "national," and "international traffic," and that "tax" excludes penalties and interest. It specifies each State's fiscal year start and designates the competent authority for treaty administration. Terms not defined in the Agreement take their meaning from the domestic law of the Contracting State applying the Agreement with respect to the covered taxes. en-us Thu, 17 Oct 2024 16:43:02 +0530 Tue, 22 Oct 2024 16:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45193 Article 3 defines key terms for the India-Russia tax convention: territorial scope of each State, the meanings of "person," "company," "enterprise," "national," and "international traffic," and that "tax" excludes penalties and interest. It specifies each State's fiscal year start and designates the competent authority for treaty administration. Terms not defined in the Agreement take their meaning from the domestic law of the Contracting State applying the Agreement with respect to the covered taxes. Act-Rules DTAA Thu, 17 Oct 2024 16:43:02 +0530 https://www.taxtmi.com/acts?id=45193