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GENERAL DEFINITIONS

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..... s sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (c) the terms "Contracting State" and "the other Contracting State" means Union of Myanmar or the Republic of India as the context requires; (d) the term "national" means: (i) any individual possessing the nationality or .....

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..... for tax purposes; (i) the term "tax" means Myanmar or Indian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes; (j) the term "competent authority" means : (i) in the case of Myanmar, the Minister fo .....

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..... has at that time under the law of that State for the purposes of the taxes to which the Agreement applies and 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 Management India - taxmanagementindia - taxmanagement .....

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