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of <h1>Netherlands-India Tax Convention: Key Definitions for Tax, State, and Enterprise Operations Explained</h1> This general definitions for the purposes of a tax convention between the Netherlands and India. It defines terms such as 'State,' referring to either the Netherlands or India, and 'tax,' which pertains to Indian or Netherlands tax, excluding penalties. It describes 'person' as individuals or entities considered taxable units, and 'company' as any corporate body. 'Enterprise of one of the States' refers to businesses operated by residents of either country, while 'international traffic' involves transport managed by enterprises with effective management in one of the States. 'Nationals' include individuals and entities with nationality or legal status from either country, and 'competent authority' refers to designated financial officials in each country. Unspecified terms default to meanings under the applicable State's tax laws.
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