TMI BlogGeneral definitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... Indian law and in accordance with international law and the U.N. Convention on the law of the Sea; (b) the term Belarus means the Republic of Belarus and when used in a geographical sense, means the territory over which the Republic of Belarus exercises under the laws of the Republic of Belarus and in accordance with international law sovereign rights and jurisdiction; (c) the terms a Contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any entity which is treated as a legal person for tax purposes; (g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term competent authority means : (i) in the case of India, the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Belarus, the calendar year from 1st day of January to 31st day of December of the year. 2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning the taxes to which the Agreement applies. - - statute, statutory provisions legisla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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