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of <h1>Key Terms Defined for India-Samoa Double Tax Avoidance Agreement: Territorial Scope, Authorities, and Entities Explained</h1> The statutory provisions define key terms for the Double Tax Avoidance Agreement (DTAA) between India and Samoa. 'India' includes its territory, territorial sea, and airspace, while 'Samoa' refers to the Independent State of Samoa and its territorial waters. 'Contracting Party' refers to either India or Samoa, depending on context. 'Competent authority' denotes the respective finance or revenue ministers or their representatives. Definitions also cover entities like 'person,' 'company,' 'publicly traded company,' and 'collective investment fund or scheme.' Terms such as 'tax,' 'requesting Party,' 'requested Party,' and 'information' are also clarified, with undefined terms defaulting to their legal meanings under the respective Party's laws.
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