General definitions in DTAA establish territorial, residency and competent authority rules governing taxation between India and Ukraine.

Article 3 provides general definitions for the DTAA between Ukraine and India: territorial scope including maritime zones; the meaning of "tax" limited to Ukrainian or Indian taxes covered by the Convention; definitions of "person," "company," "enterprise of a Contracting State," and "national"; designation of the competent authority in each State; the concept of "international traffic" for transport enterprises; and that undefined terms default to the meaning under the law of the applying Contracting State.

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