Article 2 - Definitions - Maldives

ARTICLE 2 DEFINITIONS 1. In 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 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 Maldives means the territory of the Maldives and includes its territorial sea, continental shelf, sea-bed, sub-soil (and their natural resources) and airspace, as well as any maritime zone in which the Maldives has sovereign rights, other rights and jurisdiction, according to the law of the Maldives and in accordance with international law, including the United Nations Convention on the Law of the Sea; c) the terms a Contracting State and the other Contracting State mean the Republic of India or the Republic of Maldives as the context requires; d) the term tax means Indian tax or Maldives tax as the context requires ; e) the term enterprise of a Contracting State means an airline designated by the Government of that Contracting State in pursuance of the Agreement dated 24thDecember 2008, as maybe amended or revised from time to time, between the Government of Republic of India and the Government of Republic of Maldives relating to air services; f) the term international air traffic means any transport by an aircraft operated by an enterprise of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State ; g) the term operation of aircraft means the business of transportation by air of passengers, livestock, goods or mail conducted by an enterprise of a Contracting State, including the sale of tickets and similar documents used for the purpose of transport; h) the term competent authority means: (i) in the case of India, the Minister of Finance, Government of India or his authorized representative; (ii) in the case of Maldives, the Maldives Inland Revenue Authority or its authorized representative. 2. In the application of the provisions of this Agreement by one of the Contracting States, any term used but not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to taxes which are the subject of this Agreement.