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of <h1>Key Definitions in Article 3 of India-Korea DTAA: Terms Clarified for Effective Taxation Agreement.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Korea provides general definitions for terms used within the agreement. It defines 'India' and 'Korea' in geographical terms, including their respective territorial seas and maritime zones. The terms 'Contracting State' and 'the other Contracting State' refer to India or Korea as required by context. Definitions are provided for 'person,' 'company,' 'enterprise,' 'international traffic,' 'competent authority,' 'national,' 'tax,' and 'fiscal year,' with specific details for each country. Any undefined terms default to the meaning under the applicable tax laws of the respective Contracting State.
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