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of <h1>Article 3 of India-Chile DTAA Defines Key Terms like 'Person,' 'Enterprise,' and 'International Traffic' for Clarity</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Chile provides general definitions for terms used in the agreement. It defines 'India' and 'Chile' in terms of their territories and maritime zones. 'Contracting State' refers to either India or Chile. 'Person' includes individuals and companies, while 'company' refers to any corporate body. 'Enterprise' relates to business activities, and 'international traffic' involves transport by ships or aircraft between states. 'Competent authority' refers to designated financial officials in each country. 'National' includes individuals and entities with nationality or legal status in a Contracting State. 'Tax' refers to Indian or Chilean taxes, and 'fiscal year' is defined according to each country's laws. Unspecified terms default to their meaning under the relevant tax laws of the respective state.
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