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of <h1>Understanding Article 3 of India-Malta DTAA: Key Definitions for Tax Terms and Entities Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Malta provides general definitions for terms used in the agreement. 'India' refers to its territory, including maritime zones, while 'Malta' includes its islands and designated maritime areas. A 'company' is any corporate entity recognized for tax purposes. 'Competent authority' refers to designated financial representatives of each country. 'Contracting State' implies either India or Malta, with 'enterprise' indicating businesses operated by residents of these states. 'Fiscal year' and 'international traffic' are defined for tax purposes. 'National' covers individuals and entities with nationality or legal status in a Contracting State, and 'tax' excludes penalties. Unspecified terms default to definitions under the respective country's tax laws.
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