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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 3 of India-Bulgaria DTAA Defines Key Terms for Taxation, Including 'Person,' 'Tax,' and 'International Traffic'</h1> Article 3 of the Double Taxation Avoidance Agreement (DTAA) between India and Bulgaria provides general definitions relevant to the Convention. It defines 'India' and 'Bulgaria' in terms of their respective territories, including maritime zones and airspace. 'Contracting State' refers to either India or Bulgaria, depending on the context. 'Tax' refers to Indian or Bulgarian taxes, excluding penalties. 'Person' and 'company' are defined according to the respective taxation laws. The 'competent authority' is specified as the Ministry of Finance in India and the Minister of Finance in Bulgaria. 'International traffic' involves transport by ships or aircraft operated between the Contracting States. Unspecified terms are interpreted as per the respective State's tax laws.
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