Tax treaty definitions set scope of key terms and competent authorities governing application of Bangladesh-India DTAA.

This Article defines key treaty terminology for the Bangladesh-India DTAA, including the meanings of "tax", "person", company, resident, enterprise, "nationals", "competent authority" and "international traffic", and provides that terms not defined in the Convention take their meaning from the domestic tax law of the Contracting State applying the Convention unless the context requires otherwise.

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