TMI BlogGeneral definitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... Indian law and in accordance with international law or the U.N. Convention on the law of the Sea; (b) the term Vietnam means the Socialist Republic of Vietnam; when used in a geographical sense, it means all its national territory, including its territorial sea and any area beyond and adjacent to its territorial sea, within which Vietnam, by Vietnamese legislation and in accordance with internat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acting State means 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 ; (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; and (ii) in case of Vietnam, the accounting year comprising of a twelve-month period; (h) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission in relation to the taxes to which this Agreement applies or which represents a penalty imposed relating to those taxes. 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 law of that State concerning the taxes to which the Agreement applies. - - statut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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