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of <h1>Understanding Key Definitions in India-Malaysia Double Tax Avoidance Agreement: National, Enterprise, International Traffic, and More</h1> The Double Tax Avoidance Agreement (DTAA) between India and Malaysia provides definitions for terms relevant to the agreement. 'India' refers to its territory, including maritime zones with sovereign rights, while 'Malaysia' includes its territories and designated areas for resource exploration. 'Contracting State' refers to either India or Malaysia, and 'person' includes individuals and entities taxable under respective laws. 'Company' is defined as any corporate body, and 'enterprise' pertains to businesses operated by residents of either country. 'International traffic' involves transport by ships or aircraft between the states. 'Competent authority' refers to designated finance ministers or representatives. 'National' includes individuals or entities with nationality or status from the respective states, and 'tax' refers to Malaysian or Indian tax, excluding penalties. 'Fiscal year' is defined by each country's respective financial calendar. Any undefined term defaults to its meaning under the applicable tax laws of the respective state.
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