Tax treaty definitions set residency, taxable person, competent authority, and fiscal year rules shaping treaty application.

Article 3 defines key terms for the India-Luxembourg tax treaty: territorial scopes of India and Luxembourg; "Contracting State" references; definitions of person, company, enterprise, enterprise of a Contracting State, and international traffic; competent authorities as designated ministers or authorised representatives; national status for individuals and juridical persons; tax excluding penalties; and fiscal years (India from 1 April, Luxembourg from 1 January). It provides that undefined terms take their meaning from the domestic tax law of the applying Contracting State, with tax-law meanings prevailing.

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