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of <h1>Article 3 of DTAA: Key Definitions for India-Mongolia Tax Treaty Clarified, Including Sovereign Rights and Tax Terms</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Mongolia provides general definitions relevant to the treaty. It defines 'India' and 'Mongolia' in geographical and legal terms, specifying their sovereign rights. The terms 'Contracting State' and 'the other Contracting State' refer to either India or Mongolia. Definitions include 'company,' 'competent authority,' 'enterprise,' 'fiscal year,' 'international traffic,' 'national,' 'person,' and 'tax.' The article clarifies that terms not defined in the Agreement will have the meaning assigned by the respective State's tax laws unless the context dictates otherwise.
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