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of <h1>Article 3 of the DTAA Defines Key Terms for New Zealand-India Tax Convention, Clarifies Territorial and Legal Scope.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between New Zealand and India provides general definitions for terms used in the Convention. 'New Zealand' refers to its territory excluding Tokelau and certain self-governing states but includes areas designated for natural resources. 'India' includes its territory, territorial sea, and maritime zones as per Indian law and international law. The terms 'Contracting State' and 'the other Contracting State' refer to New Zealand or India. Definitions for 'tax,' 'person,' 'company,' 'enterprise,' 'national,' 'international traffic,' and 'competent authority' are also provided, with specific meanings for each Contracting State. Unspecified terms default to the meaning under the respective State's tax laws.
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