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of <h1>Article 3 of India-Cyprus DTAA Defines Key Terms: Contracting State, Person, Company, Enterprise, and More</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Cyprus provides definitions for terms used within the agreement. 'India' and 'Cyprus' refer to their respective territories, including maritime zones where they exercise rights under international law. 'Contracting State' refers to either India or Cyprus, while 'person' includes individuals and entities recognized as taxable units. 'Company' is defined as any corporate body, and 'enterprise' pertains to business operations. 'International traffic' involves transport by enterprises of either state. 'Competent authority' refers to designated finance ministers or their representatives. 'National' includes individuals and entities recognized by a state's laws, and 'tax' pertains to Indian or Cyprus taxes, excluding penalties. 'Fiscal year' is defined as starting April 1 in India and January 1 in Cyprus. Unspecified terms default to meanings under applicable tax laws.
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