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DEFINITIONS

Article 4 - DTAA - Article 4 - ARTICLE 4 1. For the purposes of this Agreement, unless otherwise defined: (a) the term "India" means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, 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 "San Marino" means the territ .....

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a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting Parties; (e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes; (g) the term "publicly traded company" means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be .....

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cheme" means any pooled investment vehicle, irrespective of legal form; (k) the term "public collective investment fund or scheme" means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed "by the public" if the purchase, sale or redemption is not implicitly or .....

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