General definitions

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..... on; 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 "Mozambique" refers the territory of the Republic of Mozambique and the respective territorial sea as well as the other areas, including the islands where in accordance with the Mozambican legislation and international law, the Republic of Mozambiq .....

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..... e 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 "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when the ship or aircraft is operated solely between places in the .....

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..... elating to those taxes; (l) The term "fiscal year" means: (i) in the case of India: the financial year beginning on the 1st day of April; (ii) in the case of Mozambique the financial year beginning on the 1st day of January or any other financial year as defined by Mozambican Income-tax Acts. 2. As regards the application of the Agreement at any time by a Contracting State, any te .....

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