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of <h1>Understanding Key Terms in Article 3 of India-Korea Double Tax Avoidance Agreement (DTAA)</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Korea provides definitions for terms used within the treaty. It defines 'India' and 'Korea' in geographical terms, including their respective territorial seas and areas where they exercise sovereign rights under international law. The terms 'Contracting State' and 'other Contracting State' refer to India or Korea, as appropriate. Definitions are provided for 'person,' 'company,' 'enterprise,' 'international traffic,' 'competent authority,' 'national,' 'tax,' and 'fiscal year,' with specifications for each country. Unspecified terms default to the meaning under the respective State's tax laws.
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