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of <h1>Key Definitions in Article 3 of India-Israel Tax Agreement: 'India,' 'Israel,' 'Person,' 'Company,' 'International Traffic,' and More</h1> Article 3 of the Double Tax Avoidance Agreement between India and Israel provides definitions crucial for interpreting the Convention. It defines 'India' and 'Israel' in geographical terms, including territorial seas and maritime zones. 'Person' encompasses individuals and entities recognized as taxable units, while 'company' refers to any corporate body. The terms 'contracting State' and 'enterprise' relate to the respective countries and their residents. 'International traffic' involves transport by residents' enterprises, excluding solely domestic routes. 'Competent authority' denotes financial officials in both countries. Definitions for 'national,' 'fiscal year,' and 'tax' are also provided. The article allows for mutual agreement on undefined terms to prevent double taxation.
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