Tax treaty definitions govern territorial scope, resident enterprise status, and competent authority designations under the agreement.

Article 3 defines key terms for the India-Kuwait tax treaty: Contracting State, territorial scope of India and Kuwait, and categories of taxable entities such as person, company, and enterprise. It sets the meaning of international traffic, identifies the competent authority in each State, clarifies national status, limits the scope of tax to exclude penalties, defines fiscal year, and requires that undefined terms take their meaning from the domestic tax law of the applying Contracting State.

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