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of <h1>Bangladesh-India Agreement Defines Tax Terms for Double Tax Avoidance, Clarifying Key Concepts and Applicability</h1> This Convention provides definitions for terms used in the context of a Double Tax Avoidance Agreement between Bangladesh and India. It specifies that 'Bangladesh' and 'India' refer to their respective republics, while 'Contracting State' refers to either country as applicable. The term 'tax' pertains to taxes levied by either nation. 'Person' includes individuals and entities recognized as taxable units. 'Company' refers to entities treated as companies under respective tax laws. Definitions are also provided for residents, enterprises, nationals, competent authorities, and international traffic. Undefined terms default to meanings under the relevant tax laws of the Contracting State applying the Convention.
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