Tax treaty definitions: territorial scope, taxpayer status and term meanings determine treaty application and tax coverage.

Article 3 sets core definitions for the tax convention, defining territorial scope for India and Morocco, the meanings of Contracting State, company, competent authority, enterprise of a Contracting State, fiscal year, international traffic, national, person, and tax. It clarifies that 'tax' refers to the Indian or Moroccan taxes covered, excluding penalties, and requires undefined terms to take the meaning given by the domestic law of the Contracting State applying the Convention unless the context otherwise requires.

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