Territorial scope and resident definitions determine treaty application, tax scope, competent authority, and rules for interpreting undefined terms.

The Convention specifies the territorial scope of India and Jordan, the definition of tax for treaty purposes excluding penalties, and mandates that undefined terms be interpreted under the domestic law of the applying Contracting State. It defines key categories-person, company, enterprise, international traffic, national, and fiscal year-and designates the competent authority in each State to administer and consult on the Convention.

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