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GENERAL DEFINITIONS

Article 3 - Agreement - DTAA - Article 3 - Article 3 1. For the purposes of this Agreement, unless the context otherwise requires: 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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Cyprus and, when used in a geographical sense, includes the national territory, the territorial sea thereof as well as any area outside the territorial sea, including the contiguous zone, the exclusive economic zone and the continental shelf, which .....

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mean the Republic of India or the Republic of Cyprus as the context requires; d) the term person includes an individual, 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 res .....

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tate 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 .....

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ster, Government of India, or his authorized representative; (ii) in Cyprus: the Minister of Finance or his authorized representative; j) the term national means: (i) any individual possessing the nationality or citizenship of a Contracting State; (i .....

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