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of <h1>Article 3 of India-Norway DTAA Defines Key Terms: 'India,' 'Norway,' 'Person,' 'Company,' 'Enterprise,' 'Tax,' and More.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Norway provides definitions for terms used in the agreement. 'India' includes its territory and maritime zones where it has rights under international law. 'Norway' includes its territory and maritime zones, excluding Svalbard and dependencies outside Europe. 'Contracting State' refers to either India or Norway. 'Person' includes individuals and entities taxable in both states. 'Company' refers to corporate entities. 'Enterprise' pertains to business operations. 'International traffic' involves transport by enterprises of a Contracting State. 'Competent authority' refers to finance ministers or their representatives. 'National' includes individuals and entities with nationality or legal status in the respective states. 'Tax' pertains to Indian or Norwegian taxes, excluding penalties. 'Fiscal year' is defined as April 1 to March 31 for India and the calendar year for Norway. Unspecified terms default to meanings under the relevant state's tax laws.
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