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of <h1>Portugal-India DTAA: Key Definitions for Tax Terms, Territories, and Authorities Explained in Detail</h1> This section of the Double Tax Avoidance Agreement (DTAA) between Portugal and India provides definitions for terms used within the convention. It defines 'Portugal' and 'India' in terms of their respective territories, including maritime zones. 'Contracting State' refers to either Portugal or India, and 'tax' pertains to the respective taxes of these countries. The term 'person' encompasses individuals and entities recognized as taxable units, while 'company' refers to corporate bodies for tax purposes. 'International traffic' involves transportation by enterprises of either state, and 'competent authority' denotes the respective financial authorities in each country. Definitions for 'national' and 'fiscal year' are also provided.
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