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of <h1>Key Terms Defined in Korea-India Double Tax Agreement: Article 3 Outlines 'Contracting State,' 'National,' and 'International Traffic'</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Korea and India provides general definitions applicable to the convention. It defines terms such as 'Contracting State,' 'tax,' 'person,' 'company,' and 'competent authority' with reference to Korea and India. The article specifies that 'enterprise of a Contracting State' refers to a business operated by a resident of either Korea or India. 'National' includes individuals and entities recognized under the laws of the respective countries. 'International traffic' is defined as transport by ship or aircraft between the two states, excluding domestic operations in one state. Unspecified terms default to meanings under the respective national tax laws.
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