TMI BlogGENERAL DEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Bhutan means the territory of Bhutan and includes the airspace above it and any other area over which Bhutan has sovereign rights and jurisdiction, according to the Bhutanese law and in accordance with international laws; c) the terms Contracting State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ational traffic means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in 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, Government of India, or his authorized representative; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me year in relation to Bhutan means the calendar year starting on the 1 st day of January and ending on the 316t day of December; 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 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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