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of <h1>Key Terms Defined for India-Sri Lanka Double Tax Avoidance Agreement: Article 3 Clarifies 'Contracting State,' 'Person,' and More</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Sri Lanka and India provides definitions for terms used in the Convention. 'Contracting State' refers to either Sri Lanka or India. 'Person' includes individuals, companies, and other bodies of persons, while 'company' refers to any corporate body or entity treated as such for tax purposes. 'Enterprise of a Contracting State' pertains to businesses operated by residents of either state. 'International traffic' involves transport by enterprises managed in a Contracting State, excluding operations solely within the other state. 'National' includes individuals and entities deriving status from the state's laws. 'Competent authority' refers to the tax authorities of each state. Unspecified terms default to their meaning under the relevant state's tax laws.
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