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of <h1>Understanding Article 3 of DTAA: Key Definitions for Serbia, Montenegro, and India in Tax Contexts</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Serbia and Montenegro and India provides definitions crucial for the application of the Convention. It defines 'Contracting State' as either Serbia and Montenegro or India, depending on context. 'Serbia and Montenegro' refers to its geographical territory, including maritime zones, while 'India' includes its territory and maritime zones as per international law. Terms like 'national,' 'person,' 'company,' and 'enterprise' are defined to clarify their application in tax contexts. The article also specifies the fiscal year for each state and identifies the competent authorities responsible for implementing the Convention. Unspecified terms default to their meanings under the respective state's tax laws.
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