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 Kenya means all territory of Kenya in state boundaries, including internal and territorial waters and also Special Economic Zone and Continental Shelf, and all installations erected thereon as defined in the Continental shelf Act over which Kenya exercises it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried on by a resident of the other Contracting State; (g) the term international 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; (h) the term competent authority means: (i) in the case of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar beginning on the 1st day of April; (ii) in the case of Kenya: the year of income beginning on the 1st day of January. 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 which the Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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