General definitions

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..... according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term "Ireland" includes any area outside the territorial waters of Ireland which, in accordance with international law, has been or may hereafter be designated under the laws of Ireland concerning the Continental Shelf, as an area within which the rights of Ireland w .....

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..... al traffic" means any transport by a ship or aircraft operated by an enterprise of a ContractingState, except when the ship or aircraft is operated solely between places in the other ContractingState; (g) the term "competent authority" means: (i) in the case of India; the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; (ii) in the ca .....

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..... lt or omission in relation to the taxes to which this Convention applies or which represents a penalty or fine imposed relating to those taxes; (k) the terms "a ContractingState", "one of the ContractingStates" and "the other ContractingState" mean Ireland or the Republic of India, as the context requires, and the term "Contracting States" means Ireland and the Republic of India. 2. As regards .....

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