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of <h1>Article 3 of Uganda-India DTAA Defines Key Terms for Tax Purposes: Person, Company, International Traffic & More.</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Uganda and India provides definitions for terms used in the Convention. 'Uganda' refers to the Republic of Uganda, while 'India' encompasses its territory, territorial sea, airspace, and maritime zones. 'Person' includes individuals and entities recognized as taxable persons. 'Company' refers to corporate bodies or entities treated as such for tax purposes. 'Enterprise of a Contracting State' relates to businesses operated by residents of either state. 'International traffic' involves transport by residents of a Contracting State, excluding internal routes. 'Competent authority' denotes finance officials from each country. Other terms include 'national,' 'fiscal year,' 'tax,' and 'Contracting State.' Terms not defined are interpreted according to the respective State's tax laws.
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