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.
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Provisions expressly mentioned in the judgment/order text.
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.
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