https://www.taxtmi.com/acts?id=45601 The Agreement defines key terms for treaty application: India and Belgium by territorial and maritime scope; competent authority for each State; tax as Indian or Belgian tax; "person", "company" and "enterprise" by reference to residents and domestic taxable entities; "international traffic" as transport by an enterprise of a Contracting State except for traffic solely within the other State; and "national" covering nationals and legal persons under each State's laws. Undefined terms receive their meaning from the applying State's domestic tax law unless context requires otherwise. en-us Fri, 18 Oct 2024 18:13:23 +0530 Wed, 23 Oct 2024 16:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45601 The Agreement defines key terms for treaty application: India and Belgium by territorial and maritime scope; competent authority for each State; tax as Indian or Belgian tax; "person", "company" and "enterprise" by reference to residents and domestic taxable entities; "international traffic" as transport by an enterprise of a Contracting State except for traffic solely within the other State; and "national" covering nationals and legal persons under each State's laws. Undefined terms receive their meaning from the applying State's domestic tax law unless context requires otherwise. Act-Rules DTAA Fri, 18 Oct 2024 18:13:23 +0530 https://www.taxtmi.com/acts?id=45601