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of <h1>Article 3 of UK-India DTAA Defines Key Terms Including 'United Kingdom,' 'Tax,' 'Person,' and 'Enterprise' for Clarity</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between the United Kingdom and India provides definitions for terms used in the Convention. It defines 'United Kingdom' to include Great Britain, Northern Ireland, and designated areas under UK law. 'Tax' refers to either UK or Indian tax. 'Fiscal year' for Indian tax is the 'previous year' as per the Indian Income-tax Act. 'Contracting State' refers to either the UK or India. The term 'person' includes individuals and companies. 'Enterprise' pertains to businesses operated by residents of the Contracting States. 'Competent authority' refers to the respective tax authorities of the UK and India. 'International traffic' involves transport by enterprises managed in a Contracting State. 'Government' includes political subdivisions, such as Northern Ireland for the UK. Terms not defined are interpreted according to the relevant Contracting State's tax laws.
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