General definitions

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..... law and in accordance with inter-national law ; (b) the term U.A.E. means the United Arab Emirates and when used in a geographical sense, means all the territory of the United Arab Emirates including its territorial sea in which the U.A.E. laws relating to taxation apply and any area beyond its territorial sea within which the United Arab Emirates has sovereign rights of exploration or the explo .....

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..... body corporate under the taxation laws in force in 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 national means : (i) in the case of U.A.E .....

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..... and (ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative. 2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning the taxes to which the Agreement appli .....

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