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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 3 of India-Norway DTAA Defines Key Terms Including 'India,' 'Norway,' 'Person,' 'Company,' and More.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Norway provides general definitions for terms used in the agreement. 'India' includes its territory, territorial sea, airspace, and maritime zones per Indian law and international law. 'Norway' includes its land, internal waters, and territorial sea, excluding Svalbard, Jan Mayen, and dependencies outside Europe. Definitions cover terms such as 'Contracting State,' 'person,' 'company,' 'enterprise,' 'international traffic,' 'competent authority,' 'national,' 'tax,' and 'fiscal year.' The agreement specifies that undefined terms follow the meaning under the tax laws of the respective Contracting State.
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