Article 3 - General Definitions

Treaty definitions clarify key terms and the domestic-law default for applying the India-Mexico tax agreement.

Defines key terms for the India-Mexico Double Taxation Avoidance Agreement, specifying territorial scope and that a 'Contracting State' means India or Mexico as appropriate. It enumerates core definitions - person, company, enterprise, international traffic, competent authority, national, tax (excluding penalties), and fiscal year - and provides that terms not defined in the Agreement shall, unless context requires otherwise, have the meaning they have under the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic meanings.