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of <h1>Article 3 of DTAA Defines Key Terms: Namibia, India, Contracting State, Person, Company, International Traffic, National, Competent Authority.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Namibia and India provides definitions for terms used within the Convention. 'Namibia' and 'India' are defined geographically, including their respective territorial seas and maritime zones. 'Contracting State' refers to either Namibia or India, depending on the context. 'Person' includes individuals and entities recognized as taxable units. 'Company' is any entity treated as a corporate body for tax purposes. 'International traffic' covers transport by enterprises managed in a Contracting State. 'National' includes citizens and legal entities of a Contracting State. 'Competent authority' refers to designated tax officials in each country. 'Tax' refers to Indian or Namibian tax, excluding penalties or interest. Unspecified terms default to meanings under the respective State's tax laws.
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