https://www.taxtmi.com/acts?id=45570 The Convention defines territorial scope and essential tax terms-including Portugal, India, tax, person, company, enterprise, international traffic, competent authority, national, and fiscal year-with country specific formulations. It specifies each State's competent authority and links national status to nationality or domestic legal form. For any term not defined in the Convention, the meaning under the domestic tax law of the Contracting State applying the Convention governs, unless the context otherwise requires, with tax law meanings prevailing over other domestic law meanings. en-us Fri, 18 Oct 2024 17:06:00 +0530 Wed, 23 Oct 2024 16:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45570 The Convention defines territorial scope and essential tax terms-including Portugal, India, tax, person, company, enterprise, international traffic, competent authority, national, and fiscal year-with country specific formulations. It specifies each State's competent authority and links national status to nationality or domestic legal form. For any term not defined in the Convention, the meaning under the domestic tax law of the Contracting State applying the Convention governs, unless the context otherwise requires, with tax law meanings prevailing over other domestic law meanings. Act-Rules DTAA Fri, 18 Oct 2024 17:06:00 +0530 https://www.taxtmi.com/acts?id=45570