TMI BlogGENERAL DEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... hts, 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; ( b ) the term "Lithuania" means the Republic of Lithuania and, when used in the geographical sense, means the territory of the Republic of Lithuania and any other area adjacent to the territorial sea of the Republic of Lit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the 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; ( g ) 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes; ( k ) the term "fiscal year" means: ( i ) in India: the financial year beginning on the 1st day of April; ( ii ) in Lithuania: the taxation period as defined in the respective tax laws of Lithuania. 2. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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