https://www.taxtmi.com/acts?id=51349 Article 3 defines key treaty terms: "person," "company," "enterprise," "business," "international traffic," "competent authority," "United States," "national," pension fund, and the test for connected persons. It requires undefined terms to take their meaning from the domestic law of the applying Contracting State unless the competent authorities agree otherwise. It sets a comprehensive, conditional definition of special tax regime, listing objective features, exclusions and a diplomatic identification procedure before a regime is treated as special. en-us Wed, 21 May 2025 15:28:12 +0530 Thu, 22 May 2025 11:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51349 Article 3 defines key treaty terms: "person," "company," "enterprise," "business," "international traffic," "competent authority," "United States," "national," pension fund, and the test for connected persons. It requires undefined terms to take their meaning from the domestic law of the applying Contracting State unless the competent authorities agree otherwise. It sets a comprehensive, conditional definition of special tax regime, listing objective features, exclusions and a diplomatic identification procedure before a regime is treated as special. Act-Rules DTAA Wed, 21 May 2025 15:28:12 +0530 https://www.taxtmi.com/acts?id=51349