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of <h1>Article 4 DTAA: Key Definitions for India-San Marino Tax Agreement Include Territory, Competent Authority, and More.</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between India and San Marino defines key terms for the agreement's application. 'India' includes its territory, maritime zones, and airspace. 'San Marino' refers to the Republic of San Marino. 'Contracting Party' denotes either India or San Marino. 'Competent authority' is the Finance Minister of India or the Central Liaison Office of San Marino. The article also defines '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,' and 'information.' Undefined terms default to their meaning under the respective country's laws.
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