General definitions

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..... er rights and jurisdictions, according to the Indian law and in accordance with International Law; (b) the term "Italy" means the Republic of Italy including the territorial waters of Italy and airspace above them, as well as any area beyond the said territorial waters, specifically it includes the sea-bed and the sub-soil contiguous to the territory of the peninsula and the Italian islands situ .....

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..... the taxation laws of the respective Contracting States; (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 "fiscal year" in relation to Indian tax means "previous year" as define .....

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..... s Convention by one of the Contracting States, any term 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 Convention. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - ta .....

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