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General definitions

Article 3 - Agreements - Kazakstan - Kazakhstan (Kazakstan) - Article 3 - Article 3 : 1. For the purposes of this Convention, unless the context otherwise requires: (a) the terms: 1[(i) "Kazakhstan" means the Republic of Kazakhstan and, whe .....

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(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 acco .....

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force in the respective Contracting States; (c) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (d) the terms "a ContractingState" and "the other ContractingSt .....

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g State and an enterprise carried on by a resident of the other Contracting State; (f) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which is a resident of a ContractingState, except wh .....

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nment in the Ministry of Finance (Department of Revenue) or their authorised representative; (h) the term "national" means : (i) any individual possessing the nationality of a ContractingState; (ii) any legal person, partnership or any othe .....

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e case of Kazakstan, the calendar year; (j) the term "tax" means Indian tax or Kazak tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which thi .....

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