TMI BlogGENERAL DEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... ia has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the UN Convention on the Law of the Sea; (c) the term person includes an individual, a company, a body of persons and any other entity which is defined as a person under the taxation laws in force in the respective Contracting States; (d) the term company me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue) or their authorised representative. (h) the term national means : (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State. (i) the term fiscal year means : (i) in the case of Uganda, the year of income as defined under section 3 of the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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