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of <h1>Tax Treaty Interpretation: Comprehensive Definitions Clarify Key Terms and Resolve Ambiguities in International Taxation Framework</h1> The Article 3 of a Double Tax Avoidance Agreement (DTAA) based on the UN Model (2021), providing comprehensive definitions for key terms used in the convention. It defines terms such as 'person', 'company', 'enterprise', 'international traffic', 'competent authority', 'national', and 'recognized pension fund'. The article establishes a framework for interpreting terminology consistently across contracting states, with a default provision that undefined terms shall be interpreted according to the domestic tax laws of the respective state.
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