TMI BlogGENERAL DEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... a geographical sense it means the land territory of Serbia and Montenegro, its internal sea waters and the belt of the territorial sea, the air space thereover, as well as the seabed and subsoil of the part of the continental shelf outside the outer limit of the territorial sea over which Serbia and Montenegro exercises its sovereign rights for the purposes of exploration and exploitation of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, a company, a body of persons and, in the case of India, any other entity which is treated as a taxable unit under the taxation laws in force in that country; 7) the term " company " means any body corporate or any entity which is treated as a body corporate for tax purposes; 8) the terms " enterprise of a Contracting State " and " enterprise of the other Contracting State " mean r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Ministry of Finance (Department of Revenue) or their authorized representatives. 2) As regards the application of the Convention, at any time by a Contracting State, any term not defined therein shall unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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