Tax treaty definitions clarify scope of key terms and designate competent authorities for treaty application. Article 3 defines key terms for the Agreement: territorial scope of India and Chile, Contracting State, person, company, enterprise, enterprise of a Contracting State, international traffic, competent authority, national, tax, and fiscal year. It instructs that any term not defined in the Agreement is to be given its meaning under the domestic tax law of the applying State, with tax-law meanings prevailing over other domestic law meanings.