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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Key Terms Defined in Article 3 of India-Czech Republic DTAA: 'Person,' 'Company,' 'Enterprise,' and More Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and the Czech Republic provides general definitions for terms used in the Convention. 'India' and 'Czech Republic' refer to their respective territories, including areas where they exercise sovereign rights under international law. 'Person' encompasses individuals and entities treated as taxable units, while 'company' refers to any body corporate. The terms 'enterprise of a Contracting State' and 'international traffic' are defined in relation to residency and transport operations. 'Competent authority' refers to designated government bodies in each country. Additional definitions include 'national,' 'fiscal year,' 'tax,' and 'Contracting State.' Unspecified terms follow the respective domestic tax laws.
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