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of <h1>Key Definitions Clarified for India-Kuwait Double Tax Avoidance Agreement: Contracting State, Enterprise, International Traffic, and More</h1> The statutory provisions define key terms for the Double Tax Avoidance Agreement (DTAA) between India and Kuwait. 'Contracting State' refers to either India or Kuwait, with 'India' encompassing its territory, sea, and airspace, and 'Kuwait' including areas beyond its territorial sea as per international law. 'Person' includes individuals and entities taxable under respective laws, while 'company' refers to any corporate entity. 'Enterprise' pertains to business operations, and 'international traffic' involves transport by a contracting state's enterprise. 'Competent authority' denotes the finance ministries of India and Kuwait. 'National' includes individuals and entities with nationality or legal status from a contracting state. 'Tax' refers to Indian or Kuwaiti taxes, excluding penalties. Terms not defined default to the meaning under the relevant state's tax laws.
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