TMI BlogGENERAL DEFINITIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Colombia means the Republic of Colombia; and, in geographic terms, in addition to its continental territory, the archipelago of San Andres, Providencia and Santa Catalina, the island of Malpelo, and all the other islands, islets, ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business; (g) the terms enterprise of a Contracting State and enterprise 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; (h) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which represents a penalty or fine imposed relating to those taxes; (l) the term fiscal year means: (i) in the case of India: the financial year beginning on the 1st day of April and ending on the 31st day of March; (ii) in the case.of Colombia: the year beginning on the 1st day of January and ending on the 31st day of December. 2. As regards the application of the Agreement at any t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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