TMI BlogGeneral DefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... aw and in accordance with international law and the U.N. Convention on the Law of the Sea ; (b) the term the Sultanate of Oman means the territory of the Sultanate of Oman and the islands belonging thereto, including the territorial waters and any area outside the territorial waters over which the Sultanate of Oman may, in accordance with international law, exercise sovereign rights with respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an enterprise carried on by a resident of the other Contracting State ; (g) the term fiscal year means : (i) in the case of India, previous year as defined under section 3 of the Income-tax Act, 1961 ; (ii) in the case of the Sultanate of Oman, the taxable year as defined in the Company Income-tax Law, 1981 ; (h) the term international traffic means any transport by a ship or aircraft op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents a penalty imposed relating to those taxes. 2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State concerning the taxes to which this Agreement applies. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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