Tax treaty definitions clarify territorial scope, resident status, taxable persons, fiscal year, competent authority and interpretation rules. Article 3 frames definitions for the India-Malta double taxation agreement: it defines the territorial scope of India and Malta, the terms Contracting State, person, company, enterprise, international traffic and competent authority. It also defines national, limits tax to substantive taxes excluding penalties or default sums, prescribes each State's fiscal year, and directs that undefined terms be given the meaning they have under the domestic law of the State applying the Agreement.