General definitions set treaty meanings for person, company, tax and competent authority, with domestic law fallback.

The Convention sets foundational treaty terms: territorial scope for each State, definitions of person, company and enterprise, the meaning of international traffic, the concept of national, and the identification of competent authorities and fiscal year terminology. It defines tax for treaty purposes while excluding penalty-like charges. Any term not defined in the Convention shall, unless context otherwise requires, be construed according to the domestic law of the Contracting State applying the Convention for the relevant taxes.

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