TMI BlogGENERAL DEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... tion, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; b) the term "Luxembourg" means the Grand Duchy of Luxembourg and, when used in a geographical sense, means the territory of the Grand Duchy of Luxembourg; c) the terms "a Contracting State" and "the other Contracting State" mean the Republic of India or the Grand Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; i) the term "competent authority" means: (i) in India: the Finance Minister, Government of India, or his authorized representative; (ii) in Luxembourg: the Minister of Finance or his authorized representative; j) the term "national" means: (i) any individual possessing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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