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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Definitions Under Article 3 of India-Philippines DTAA: Key Terms Clarified for Tax, Enterprise, and International Traffic</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between India and the Philippines provides definitions for terms used in the Convention. 'India' refers to its territory, including maritime zones, while 'Philippines' refers to its national territory. 'Contracting State' refers to either India or the Philippines. 'Tax' includes Indian or Philippine taxes, excluding penalties. 'Person' includes individuals and companies, while 'company' refers to any corporate entity. 'Enterprise' refers to businesses operated by residents of the respective states. 'Competent authority' is defined for each country, and 'national' includes citizens and legal entities. 'International traffic' pertains to transport between the states, excluding domestic routes. Unspecified terms default to definitions under the respective state's tax laws.