Definitions determine tax treaty scope and key terms, affecting tax, residency, nationals, and competent authority.

Article 3 defines key treaty terms: "State" and the territorial scope of the Netherlands and India; tax as Indian or Netherlands tax excluding penalties; "person" and "company"; "enterprise" by resident; "international traffic" tied to place of effective management with a domestic-operation exception; "nationals" as individuals and legal entities under domestic law; and "competent authority" as the designated finance authorities. It further provides that undefined terms take their meaning from the domestic law of the applying State unless the Convention context dictates otherwise.

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