Article 2 - Definitions - People's Democratic Republic of Yemen [South Yemen]

Article 2 DEFINITIONS 1. In this Agreement, unless the context otherwise requires: (a) the terms a Contracting State and the other Contracting State mean People s Democratic Republic of Yemen or India , as the context requires; (b) the term tax means Yemeni tax or Indian tax as the context requires; (c) the term enterprise of a Contracting State means airlines designated by each Contracting State; (d) the term international air traffic means any transport by an aircraft operated by an enterprise of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State; (e) the term operation of aircraft means the transportation by air of passengers, livestock, goods or mail carried by the owners or lessees or charterers of aircraft, including the sale of tickets for such transportation, the incidental lease of aircraft including on a charter basis or any other activity directly connected with such transportation; (f) the term competent authority means: (i) in the case of the People s Democratic Republic of Yemen, the Ministry of Finance or its authorised representative; (ii) in the case of India, the Central Government in the Department of Revenue or its authorised representative. 2. In the application of the provisions of this Agreement by one of the Contracting States, any term used but not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to the taxes which are the subject of this Agreement.