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of <h1>Key Terms Defined in Article 3 of Ukraine-India DTAA: Territories, Taxes, Enterprises, and More Explained</h1> Article 3 of the Double Tax Avoidance Agreement (DTAA) between Ukraine and India provides definitions for terms used within the Convention. It defines 'Ukraine' and 'India' in terms of their territories, including maritime zones. 'Contracting State' refers to either Ukraine or India, while 'tax' pertains to taxes applicable under the Convention, excluding penalties. The term 'person' includes individuals and entities taxable under respective laws, and 'company' refers to corporate bodies. 'Enterprise' relates to businesses operated by residents of either state. 'Competent authority' specifies tax authorities in each country. 'National' includes citizens and entities under respective laws, and 'international traffic' involves transport managed by enterprises in a Contracting State. 'Fiscal year' is defined as the calendar year for Ukraine and the 'previous year' for India. Terms not defined are interpreted according to the laws of the respective state.
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