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of <h1>Key Definitions in India-Belgium DTAA: Territory, Taxation, and International Traffic Explained</h1> The general definitions within the Double Tax Avoidance Agreement (DTAA) between India and Belgium. It specifies that 'India' includes its territory, territorial sea, and airspace, while 'Belgium' refers to its national territory and maritime zones. 'Contracting State' refers to either India or Belgium, and 'competent authority' denotes the respective finance ministries or their representatives. 'Tax' pertains to Indian or Belgian tax, 'person' includes individuals and entities taxable in their resident state, and 'company' refers to entities recognized as companies under respective national laws. 'International traffic' involves transport by enterprises of a Contracting State, excluding domestic operations in the other state.
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