General definitions

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..... nd the airspace thereof, together with the adjacent submarine areas of the Exclusive Economic Zone and the continental shelf beyond the territorial sea over which Trinidad and Tobago exercises sovereign or other rights in accordance with the laws of Trinidad and Tobago and with international law; (b) the term "India" means the territory of India and includes the territorial sea and airspace abov .....

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..... ractingState" means respectively an enterprise carried on by a resident of a ContractingState and an enterprise carried on by a resident of the other ContractingState; (g) the term "international traffic" 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 Co .....

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..... section 3 of the Income Tax Act, 1961; (k) the term "tax" means Trinidad and Tobago tax or Indian 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 this Convention applies or which represents a penalty or fine imposed relating to thsoe taxes. 2. In the application of the Convention by a Contra .....

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