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of <h1>Article 4 of India-Macao DTAA Clarifies Key Terms for Agreement Application, Including Definitions and Competent Authorities.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between India and Macao defines key terms for the purposes of the Agreement. 'India' includes its territory, territorial sea, airspace, and maritime zones, while 'Macao' refers to the Macao Special Administrative Region. 'Contracting Party' indicates either India or Macao, and 'competent authority' refers to designated officials in each region. Definitions include 'person,' 'company,' 'publicly traded company,' and 'recognised stock exchange,' among others. The article also clarifies terms like 'tax,' 'requesting Party,' 'requested Party,' 'information gathering measures,' and 'information,' ensuring clarity in the Agreement's application.
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