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of <h1>Article 3 of DTAA Defines Key Terms: 'Person,' 'Company,' 'National,' and 'International Traffic' Clarified</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Finland and another Contracting State provides general definitions for terms used within the Convention. 'Person' includes individuals and entities, while 'company' refers to bodies corporate. 'Enterprise of a Contracting State' pertains to businesses operated by residents of respective states. 'National' encompasses individuals and entities deriving status from national laws. 'International traffic' involves transport between states, excluding domestic operations. 'Competent authority' refers to designated financial authorities in each state. 'Fiscal year' and 'tax' are defined according to each state's laws. Undefined terms default to meanings under relevant national tax laws.
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