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of <h1>Key Definitions in Article 3 of Spain-India DTAA: Territorial Scope, Tax Terms, and Undefined Term Interpretation</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Spain and India provides general definitions applicable to the Convention. It defines key terms such as 'Spain' and 'India,' including their respective territories, territorial seas, and airspaces. 'Contracting State' refers to either Spain or India, while 'tax' denotes either 'Indian tax' or 'Spanish tax.' Definitions for 'person,' 'company,' 'enterprise,' 'national,' 'international traffic,' and 'competent authority' are also provided. The article states that undefined terms will have the meaning given by the respective Contracting State's tax laws unless the context requires otherwise.
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