https://www.taxtmi.com/acts?id=45376 Article 3 supplies the definitional framework for the India-U.A.E. tax treaty, specifying territorial scope for each State, delimiting tax to covered taxes (excluding penalties), and defining core categories-person, company, enterprise, national, international traffic-and the competent authority for each State. It provides that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement unless the context requires otherwise. en-us Fri, 18 Oct 2024 12:55:49 +0530 Fri, 18 Oct 2024 12:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45376 Article 3 supplies the definitional framework for the India-U.A.E. tax treaty, specifying territorial scope for each State, delimiting tax to covered taxes (excluding penalties), and defining core categories-person, company, enterprise, national, international traffic-and the competent authority for each State. It provides that undefined terms take their meaning from the domestic tax law of the Contracting State applying the Agreement unless the context requires otherwise. Act-Rules DTAA Fri, 18 Oct 2024 12:55:49 +0530 https://www.taxtmi.com/acts?id=45376