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 "Tajikistan" means the Republic of Tajikistan, and when used in a geographical sense, it means its territory including inland waters and the air space over it, over which the Republic of Tajikistan can exercise its sovereign rights and jurisdiction, includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 other Contracting State; i) the term "competent authority" means: (i) in India: the Finance Minister ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istan: the financial year beginning on 1st day of January. 2. As regards the application of the Agreement 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 Agreement applies and any meaning under the applicable tax laws of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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