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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 3 of India-Fiji DTAA Defines Key Terms: 'Person,' 'Company,' 'Enterprise,' 'Tax,' and More for Clarity.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Fiji provides general definitions for terms used within the agreement. It defines 'India' and 'Fiji' in terms of their respective territories and sovereign rights. 'Contracting State' refers to either India or Fiji, depending on the context. The article clarifies terms such as 'person,' 'company,' 'enterprise,' 'international traffic,' 'competent authority,' 'national,' 'tax,' and 'fiscal year' for both countries. It also establishes that any undefined term will have the meaning assigned by the relevant domestic tax laws unless otherwise specified by the context.
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