Tax treaty definitions set terminology for India Luxembourg relations and defer undefined terms to domestic tax law.

Article 3 sets core treaty definitions: territorial senses of India and Luxembourg; person, company, enterprise, and related enterprise terms; international traffic with its exception; the competent authority in each State; national; and tax limited to covered taxes. It specifies fiscal years and provides that any term not defined in the Agreement takes the meaning under the domestic law of the Contracting State for purposes of the taxes to which the Agreement applies.

---

---

---