Tax treaty definitions govern residency, person, company, enterprise and tax scope for international application. Article 3 provides definitional rules for the treaty: territorial scope for 'India' and 'Macedonia'; definitions of 'person', 'company', 'enterprise', 'international traffic' and the competent authority; treatment of undefined terms as having their meanings under the domestic tax law of the applying State; and definitions of tax (excluding penalties) and fiscal year for each State.