General definitions

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..... zakhstan and areas where Kazakhstan exercises its sovereign rights and jurisdiction according to its legislation and international law;] (ii) India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign right, other rights and jurisdiction, according to the Indian law and in accordance with internati .....

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..... fic means any transport by a ship or aircraft operated by an enterprise which is a resident 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 Kazakstan, the Ministry of Finance or its authorised representative; (ii) in India : the Central Government in the Ministry of .....

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..... As regards the application of the Convention at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which the Convention applies. 2 [Any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given to the term .....

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