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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 3 of India-Sri Lanka Tax Agreement Defines Key Terms: 'India,' 'Sri Lanka,' 'Company,' 'International Traffic,' and More.</h1> Article 3 of the Double Tax Avoidance Agreement between India and Sri Lanka provides general definitions for terms used within the Agreement. It defines 'India' and 'Sri Lanka' in terms of their territorial extents, including maritime zones and airspace. 'Contracting State' refers to either India or Sri Lanka, while 'person' encompasses individuals and entities recognized as taxable units. 'Company' denotes bodies corporate, and 'enterprise' relates to business activities. 'International traffic' involves transport by ships or aircraft operated by enterprises of a Contracting State. 'Competent authority' specifies tax officials in both countries, and 'tax' pertains to Indian or Sri Lankan taxes, excluding penalties. Definitions for 'national' and 'fiscal year' are also provided, with terms defaulting to meanings under domestic tax laws unless otherwise specified.
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