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of <h1>Article 3 of DTAA between Finland and India Defines Key Terms for Taxation and International Agreements</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Finland and India provides general definitions for terms used in the agreement. 'Finland' refers to the Republic of Finland and its adjacent maritime areas, while 'India' includes its territorial sea and airspace. 'Person' encompasses individuals, companies, and other taxable entities. 'Company' refers to any corporate body for tax purposes. 'Contracting State' refers to either Finland or India, and 'enterprise' denotes a business by a resident of these states. 'National' includes individuals and entities with nationality or status under respective laws. 'International traffic' pertains to transport by enterprises of a Contracting State. 'Competent authority' is defined for both countries, and 'tax' refers to Finnish or Indian tax, excluding penalties. 'Fiscal year' is defined as per each country's taxation laws. Undefined terms default to meanings under the respective state's tax laws.
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