DTAA definitions clarify territorial scope, competent authorities, information exchange and interpretive primacy under domestic tax law. The Agreement defines key terms for the India-Isle of Man DTAA, including territorial scope, competent authorities, tax, person, company, information and information gathering measures, plus specialised definitions for collective investment funds, public collective investment schemes, publicly traded companies, principal class of shares, recognised stock exchanges, Requesting Party and Requested Party, and criminal tax matters. It further provides that undefined terms are to be interpreted according to the domestic law of the applying Contracting Party unless context or mutual agreement of competent authorities dictates otherwise.