https://www.taxtmi.com/acts?id=51316 The Convention defines key terms that determine its application: person (individuals, companies, other bodies), company (bodies corporate or fiscally treated as such), enterprise and residence-linked enterprise concepts, international traffic, competent authority, national, and business (including professional services). It recognises a recognised pension fund as an entity primarily for retirement benefits or investment for such funds, and provides that undefined terms are to be given meaning from the domestic tax law of the applying Contracting State unless context or mutual agreement under Article 25 dictates otherwise. en-us Wed, 21 May 2025 13:03:14 +0530 Thu, 22 May 2025 12:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51316 The Convention defines key terms that determine its application: person (individuals, companies, other bodies), company (bodies corporate or fiscally treated as such), enterprise and residence-linked enterprise concepts, international traffic, competent authority, national, and business (including professional services). It recognises a recognised pension fund as an entity primarily for retirement benefits or investment for such funds, and provides that undefined terms are to be given meaning from the domestic tax law of the applying Contracting State unless context or mutual agreement under Article 25 dictates otherwise. Act-Rules DTAA Wed, 21 May 2025 13:03:14 +0530 https://www.taxtmi.com/acts?id=51316