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of <h1>Key Definitions in Article 3 of DTAA Between Serbia, Montenegro, and India Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Serbia and Montenegro and India provides definitions for key terms used in the Convention. 'Contracting State' refers to either Serbia and Montenegro or India. Geographical definitions include territorial waters and airspace. 'Political subdivisions' in Serbia and Montenegro refer to Member States. 'National' includes individuals and legal entities with nationality or status derived from the laws of a Contracting State. 'Person' encompasses individuals and companies, while 'enterprise' refers to businesses operated by residents of a Contracting State. 'International traffic' involves transport by ships or aircraft between states, and 'fiscal year' varies by country. 'Competent authority' is defined for each state. Undefined terms default to meanings under the relevant tax laws.
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