Double Taxation Agreement

ARTICLE 3: GENERAL DEFINITIONS
22A..	Scope.
23.	Person.
23.1.	Individual.
23.2	Local authority.
23.3	Association of persons.
24.	Enterprise of a Contracting State.
25.	Terms not defined in double taxation agreement have the meaning as defined in domestic law.
26.	Interpretative principles of domestic laws - Application to tax agreements.
26.1.	‘In the application of the provisions of the Convention’.
26.2	‘Unless the context otherwise requires.
26.3	Reference to law of the State.
26.3-1	Law in force may mean law in force at the time of construction of term.
26.3-2	Relevance of existing laws.
27.	Other expressions not specifically defined.
27.1	Undertaking.
27.2	Industrial undertaking.
27.3	Source.
27.4	Purpose.
27.5	‘For the purpose of.
27.6	‘For the purpose of business’.
27.7	‘In relation to’, ‘pertaining to’.
27.8	‘Incident’ or ‘incidental’.
27.9	Attributable.
27.10	Derived.
27.11	Investment.
27.12	Notwithstanding.
27.13	Otherwise.
27.14	Subject to.
27.15	Having regard to.
27.16	Includes.
27.17	Means.
27.18	Within.
27.19	‘And’ and ‘or’.
27.20	‘Were’, ‘when’ ‘if’ etc.