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of <h1>Article 3 of Hungary-India DTAA Clarifies Key Terms: Definitions for 'Person,' 'Company,' 'National,' and More Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Hungary and India provides general definitions for terms used in the Convention. 'Hungary' refers to the Republic of Hungary's territory, while 'India' includes its territorial sea, airspace, and maritime zones. 'Contracting State' refers to either Hungary or India. 'Person' encompasses individuals and entities recognized as taxable units. 'Company' denotes corporate entities. 'International traffic' involves transportation by enterprises of a Contracting State. 'Competent authority' refers to designated financial representatives in each country. 'National' includes individuals and entities with nationality or legal status under respective laws. 'Fiscal year' differs for each country, and 'tax' excludes penalties. Undefined terms default to the meaning under the respective State's tax laws.
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