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of <h1>Article 3 of India-Uruguay DTAA Defines Key Terms: Contracting State, Enterprise, National, and More</h1> Article 3 of the Double Taxation Avoidance Agreement (DTAA) between India and Uruguay provides definitions for key terms used in the agreement. 'India' and 'Uruguay' refer to their respective territories, including maritime zones and airspace. 'Contracting State' refers to either India or Uruguay. 'Person' includes individuals and entities treated as taxable units, while 'company' refers to any body corporate. 'Enterprise' pertains to business operations, and 'international traffic' involves transport by enterprises of a Contracting State. 'Competent authority' refers to designated financial officials in each country. 'National' includes individuals and entities recognized by the laws of the Contracting States. 'Tax' excludes penalties, and 'fiscal year' is defined differently for each country. Terms not defined in the agreement are interpreted according to the tax laws of the respective Contracting State.
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