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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 3 of India-Morocco DTAA Defines Key Terms Including 'India,' 'Morocco,' 'Company,' and 'Competent Authority'</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and Morocco provides definitions for terms used within the Convention. 'India' and 'Morocco' are defined to include their respective territories, territorial seas, and maritime zones with sovereign rights. 'Contracting State' refers to either India or Morocco. 'Company' encompasses any corporate body recognized under the taxation laws of the respective states. 'Competent authority' refers to designated financial authorities in each country. Terms like 'enterprise,' 'fiscal year,' 'international traffic,' 'national,' 'person,' and 'tax' are defined in the context of the Convention, with undefined terms interpreted according to the domestic laws of the respective Contracting State.
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