Tax Treaty definitions clarify territorial and taxpayer scope under the Convention, shaping cross-border taxing rights.

Article 3 defines key terms for the Convention: territorial descriptions of Kazakhstan and India; the meanings of "person" and "company"; the notions of an "enterprise of a Contracting State" and "international traffic"; designation of the "competent authority"; and definitions of "national", "fiscal year" and "tax". It also provides that any term not defined in the Convention takes the meaning under the domestic tax law of the applying State, with tax-law meanings prevailing over other domestic law meanings.

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