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DEFINITIONS

Article 4 - Agreement - 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 o .....

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s the territory of Republic of San Marino; (c) the term "Contracting Party" means India or San Marino, as the context requires; (d) the term "competent authority" means: (i) in the case of India, the Finance Minister, Government o .....

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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 Contracting Parties; (e) the term "company" means any body corporate or any entity that is treated as a .....

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hares can be purchased or sold "by the public if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; (h) the term "principal class of shares" means the class or classes of shares r .....

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nt fund or scheme" 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 .....

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plicitly or explicitly restricted to a limited group of investors; (l) the term "tax" means any tax to which this Agreement applies: (m) the term "requesting Party" means the Contracting Party- (i) submitting a request for informa .....

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