TMI BlogGENERAL DEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... ; ( b ) the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective territories; ( c ) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes; ( d ) the term "enterprise" applies to the carrying on of any business; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is applied, the Finance Minister or his authorized representative; ( h ) the term "tax" means the tax referred to in paragraph 3( a ) and 3( b ) of Article 2 as the case may be, 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; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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