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of <h1>Article 3 Defines Key Terms in India-Estonia Double Tax Avoidance Agreement: Territory, Person, Company, and More Explained</h1> Article 3 of the Double Tax Avoidance Agreement between India and Estonia defines key terms used in the agreement. 'India' refers to its territory, territorial sea, and airspace, while 'Estonia' refers to its territory and adjacent maritime areas. 'Contracting State' refers to either India or Estonia. The term 'person' includes individuals and entities taxable under respective laws, and 'company' refers to any body corporate. 'Enterprise' pertains to business activities, and 'international traffic' involves transport by enterprises of the Contracting States. 'Competent authority' refers to specific finance ministers or their representatives. 'National' includes individuals and legal entities with nationality or status from a Contracting State. 'Tax' refers to Indian or Estonian tax, excluding penalties. 'Fiscal year' is defined according to each country's laws. Unspecified terms default to the meaning under the applicable tax laws of the respective State.
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