Article 3 - GENERAL DEFINITIONS - CHILE

..... he laws of the Republic of Chile and in accordance with international law as an area within which the Republic of Chile may exercise sovereign rights with regard to the seabed and subsoil and their natural resources; (c) the terms a Contracting State and the other Contracting State mean India or Chile, as the context requires; (d) the term person includes an individual, a company and any other body of persons; (e) the term company means any body corporate or any entity that is treated as a body .....

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Article 3 - GENERAL DEFINITIONS - CHILE

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..... n deriving its status as such from the laws in force in a Contracting State; (k) the term tax means Indian or Chilean tax, as the context requires. (l) the term fiscal year means: (i) in the case of India: the financial year beginning on the 1 day of April; (ii) in the case of Chile: as defined in domestic law. 2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has .....

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Article 3 - GENERAL DEFINITIONS - CHILE

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