Tax treaty definitions clarify territorial scope, taxpayer categories, competent authority and international traffic for bilateral tax application.

Article 3 defines core terms for the Agreement's application: territorial scope of Turkey and India including maritime zones; "tax", "person", "company", "registered office" and "national" as defined under each State's taxation laws; enterprise residency designations; "competent authority" identified by each State's finance ministry or authorised representative; and "international traffic" for ship and aircraft operations, with a rule that undefined terms take their meaning from the applying State's tax law unless context dictates otherwise.

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