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of <h1>DTAA Article 3: Key Definitions for Tax Terms in Japan-India Agreement, Including 'Nationals' and 'International Traffic'</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Japan and India provides definitions for terms used within the Convention. It defines 'Japan' and 'India' in geographical and legal contexts, specifying their territorial jurisdictions. It clarifies terms like 'Contracting State,' 'tax,' 'person,' 'company,' and 'enterprise' as they pertain to residents and entities in both countries. The article also defines 'nationals,' 'international traffic,' and 'competent authority' for each country, detailing the scope of these terms for tax purposes. Unspecified terms default to definitions under the relevant Contracting State's tax laws.
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