Tax treaty definitions set residency, taxable person, enterprise and competent authority rules for India-Estonia tax relations.

The Article defines territorial scope and core terms for the treaty-India, Estonia, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax and fiscal year-and designates each State's competent authority. It limits "international traffic" to qualifying ship or aircraft operations and states that any term not defined in the Agreement shall take the meaning given by the domestic tax law of the applying Contracting State, with tax-law meanings prevailing over other domestic law meanings.

---

---

---