Tax treaty definitions clarify territorial scope, resident, company, national, and competent authority roles under the DTAA.

Defines territorial scope and key terms for the India-Russia DTAA: territorial extent of each Contracting State; tax excludes penalties and interest; specified fiscal year. Terms include person (individuals, enterprises, companies, other taxable units), company (bodies corporate or equivalents), enterprise (carried on by a resident), national (citizens, juridical persons by national law), international traffic (transport by ship or aircraft operated by an enterprise of a Contracting State, excluding domestic operations), and competent authority. Undefined terms adopt the meaning under the domestic law of the Contracting State applying the Agreement, unless context requires otherwise.

---

---

---