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of <h1>Key Terms Defined in Article 3 of India-Thailand Tax Agreement: Territorial Jurisdictions, Entities, and Taxation Explained</h1> Article 3 of the Double Tax Avoidance Agreement between India and Thailand provides definitions for terms used within the agreement. It defines 'India' and 'Thailand' in terms of their territorial jurisdictions, including maritime zones. 'Contracting State' refers to either India or Thailand. The term 'person' encompasses individuals, companies, and other taxable entities, while 'company' refers to any corporate body. 'Enterprise of a Contracting State' pertains to businesses operated by residents of either country. 'Tax' includes Indian or Thai tax, excluding penalties. Other definitions include 'national,' 'international traffic,' 'competent authority,' and 'fiscal year' for both countries. Unspecified terms default to domestic tax law meanings.
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