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of <h1>Key Terms Defined in Croatia-India Double Tax Avoidance Agreement: Article 3 Explains Jurisdiction, Entities, and Tax Concepts</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Croatia and India provides definitions for terms used in the agreement. It outlines the territories of Croatia and India, including maritime zones where they exercise jurisdiction. The term 'person' encompasses individuals and entities recognized as taxable units, while 'company' refers to any corporate body. 'Enterprise of a Contracting State' denotes businesses operated by residents of either country. 'International traffic' involves transport by residents' enterprises, excluding domestic routes in the other state. 'Competent authority' refers to designated financial representatives, and 'national' includes individuals and entities with nationality or legal status from either state. Definitions for 'fiscal year' and 'tax' are also provided.
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