Article 3 - General Definitions

Tax treaty definitions clarify residence, taxable entities, competent authorities and scope of taxes under the DTAA.

Article 3 defines key terms for the Convention: territorial scope for India and Ireland including maritime zones; 'person' (individuals, companies, trusts, partnerships treated as taxable units, bodies of persons and other taxable entities); 'company' as bodies corporate or treated as such; 'enterprise' of a Contracting State; and 'international traffic' for ships and aircraft. It designates each State's competent authority and defines 'national,' specifies each State's fiscal year definitions, limits the meaning of 'tax' to relevant taxes excluding penalties, and provides that undefined terms take their domestic law meanings.