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DEFINITIONS

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..... ace 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; ( c ) citizen means: ( i ) in relation to India, a citizen of India deriving the status as such from any law in force in India; ( i .....

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..... gnated by him in writing; ( g ) Contracting Party means India or the British Virgin Islands as the context requires; ( h ) criminal laws means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes; ( i ) criminal tax matters means tax matters involving intentional conduct whic .....

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..... up of investors; ( n ) 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 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; ( o ) .....

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..... ation of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires or the competent authorities agree to a common meaning pursuant to the provisions of Article 13 of this Agreement, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meanin .....

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