Article 3 - General definitions - Kenya (Old - Effective upto 29-08-2017)

Article 3 : General definitions 1. In this Convention unless the context otherwise requires : (a) the term "Kenya" means the Republic of Kenya, including any area outside the territorial waters of Kenya which in accordance with international law, has been or may be designated, under the laws of Kenya concerning the Continental Shelf, as an area over which Kenya may exercise sovereign rights with respect to the exploration for and exploitation of natural resources; (b) the term "India" means the territory of India and includes the territorial sea and air-space above it as well as any other maritime zone referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (Act No. 80 of 1976), in which India has certain rights and to the extent that these rights can be exercised therein as if such maritime zone is a part of the territory of India; (c) the terms "a ContractingState" and "the other ContractingState" mean Kenya or India as the context requires; (d) the term "tax" means Kenyan tax or Indian tax as the context requires, but shall not include any tax which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty imposed relating to those taxes; (e) the term "person" means an individual, a company and any other body of persons treated as an entity for tax purposes; (f) the term "company " means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) the terms "Kenyan enterprise" and "Indian enterprise" mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of Kenya and an industrial or commercial enterprise or undertaking carried on by a resident of India and the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean a Kenyan enterprise or an Indian enterprise, as the context requires; (h) the term "national" means any individual possessing the nationality of Kenya or India, as the case may be, and all legal persons, partnerships and associations deriving their status as such from the law in force in Kenya or India, as the case may be; (i) the term "competent authority" means : (a) in the case of Kenya, the Minister of Finance or his authorised representative; (b) in the case of India, the Ministry of Finance (Department of Revenue); (j) the term "international traffic" means any voyage of a ship or aircraft operated by an enterprise of a ContractingState, except where the voyage is confined solely to places within the other ContractingState. 2. In the application of the provisions of this Convention by a Contracting State any terms not otherwise defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that Contracting State relating to the taxes which are the subject of the present Convention.