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of <h1>Key Definitions in Article 4 of India-Gibraltar DTAA: Clarifies Terms like 'Person,' 'Company,' and 'Competent Authority'</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between India and Gibraltar provides definitions for terms used in the agreement. It defines 'India' and 'Gibraltar' as their respective territories, and 'Contracting Party' as either India or Gibraltar. The 'competent authority' refers to the Finance Ministers or their representatives in both regions. The article also defines terms like 'person,' 'company,' 'publicly traded company,' 'principal class of shares,' 'recognised stock exchange,' 'collective investment fund or scheme,' 'tax,' 'requesting Party,' 'requested Party,' 'information gathering measures,' 'information,' 'criminal tax matters,' and 'criminal laws.' Unspecified terms default to their meaning under the respective domestic tax laws.
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