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<h1>Article 3 of DTAA Defines Key Tax Terms for Slovenia and India, Clarifies Geographical and Legal Interpretations</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Slovenia and India provides general definitions for terms used within the Convention. 'Slovenia' and 'India' are defined geographically, including their respective territorial seas and maritime zones as recognized under international law. The terms 'Contracting State' and 'the other Contracting State' refer to Slovenia or India as applicable. Definitions are provided for 'person,' 'company,' 'enterprise,' 'international traffic,' 'competent authority,' and 'national,' specifying their meanings in the context of taxation laws. Any undefined terms are to be interpreted according to the domestic laws of the respective Contracting State.