Definitions in DTAA: scope and operative meanings clarify competent authority, persons, companies, and information exchange obligations.

Article 4 defines key terms for the India-San Marino DTAA, including territorial scope of "India," the territory of "San Marino," and the competent authority for each Party. It defines "person," "company," "publicly traded company," "principal class of shares," "recognised stock exchange," "collective investment fund or scheme," "public collective investment fund or scheme," "tax," "requesting Party," "requested Party," "information gathering measures," and "information." Undefined terms take their meaning from the domestic law of the applying Party unless context or agreed common meaning under Article 10 provides otherwise, with tax-law meanings prevailing.

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