Article 1 - Definitions - Ethiopia

Agreement for avoidance of Double Taxation of income of Enterprises operating Aircraft between the Government of the Republic of India and the Government of Ethiopia Notification Number: 0008(E) January 4, 1978 Whereas the Government of India and the Provisional Military Government of Socialist Ethiopia have concluded an Agreement, as set out in the Annexure hereto, for the avoidance of double taxation of income of enterprises operating aircraft 1 [;] And whereas all the requirements have been completed in Ethiopia and India as are necessary to give the said Agreement 2 [ the force ] of law in Ethiopia and India respectively, as required by paragraph 1 of Article 3 of the said Agreement; And whereas the letters to this effect have been exchanged between the said two Governments, as required by paragraph 1 of Article 3 of the said Agreement; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India. Annexure 3 [AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE PROVISIONAL MILITARY GOVERNMENT OF SOCIALIST ETHIOPIA FOR THE AVOIDANCE OF DOUBLE TAXATION OF INCOME OF ENTERPRISES OPERATING AIRCRAFT] The Government of India and the Government of Ethiopia. Desiring to conclude an Agreement for the avoidance of double taxation of income of enterprises operating aircraft chargeable to tax in the said countries in accordance with their respective laws 4 [****] Have agreed as follows: Article 1 1. In this Agreement, unless the context otherwise requires 5 [ : ] (a) the term Ethiopia means the territory of Ethiopia and the various islands forming part of Ethiopia, and includes the territorial sea and any other marine areas adjacent thereto, including their seabed and sub-soil, over the resources of which Ethiopia has, or may hereinafter have, sovereign rights in accordance with international law; (b) the term India means the territory of India and includes the 6 [ territorial ] sea and any other marine areas adjacent thereto, including their seabed and sub-soil, over the resources of which India has, or may hereinafter have, sovereign rights in accordance with international law; (c) the terms a Contracting State and the other Contracting State mean Ethiopia or India, as the context requires; (d) the term enterprise of a Contracting State means: (i) an airline designated by the Government of that State in pursuance of the Agreement dated 3rd August, 1967 (as amended or revised from time to time) between the Government of India and the Government of Ethiopia relating to air services; or (ii) an airline which is authorised by the Government of that State by a general or special arrangement between the two Contracting States to operate chartered flights between or beyond their territories; (e) the term international 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; and (f) the expression operation of aircraft means a business of transportation by air of persons, livestock, goods or mail, carried on by the owners 7 [or lessees] or charterers of aircraft, including the sale of tickets for such transportation on behalf of other enterprises and any other activity directly connected with such transportation. 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. *********** Notes 1. Substituted vide Notification No.0159[E] dated 02-03-1978 before it was read as . 2. Substituted vide Notification No.0159[E] dated 02-03-1978 before it was read as has force 3. Substituted vide Notification No.0159[E] dated 02-03-1978 before it was read as has force AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA FOR The Avoidance of Double Taxation of Income of Enterprises Operating Aircraft, 4. Omitted vide Notification No.0159[E] dated 02-03-1978 before it was read as . 5. Substituted vide Notification No.0159[E] dated 02-03-1978 before it was read as . 6. Substituted vide Notification No.0159[E] dated 02-03-1978 before it was read as territory 7. Substituted vide Notification No.0159[E] dated 02-03-1978 before it was read as of lesses