Tax treaty definitions determine residency, taxable persons and competent authorities, shaping cross-border tax allocation and fiscal year rules.

Article 3 defines treaty terms: territorial meanings of India and Ethiopia; "Contracting State" designations; "person", "company", "enterprise", and "enterprise of a Contracting State"; the scope of "international traffic"; identification of each State's competent authority; the meaning of "national"; the definition of "tax" excluding penalties; and each State's fiscal year for application.

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