Tax treaty definitions govern residence, entities, fiscal year, international traffic, and competent authority for treaty application.

The Agreement defines key terms for treaty application, including the territorial scope of India and Mongolia, the meanings of Contracting State, company, competent authority, enterprise, fiscal year, international traffic, national, person, and tax; it also provides that any term not defined in the Agreement shall, unless the context otherwise requires, have the meaning it has under the domestic tax law of the Contracting State applying the Agreement.

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