Article 2 - DEFINITIONS - Government of Yemen Arab Republic [North Yemen]

ARTICLE 2 DEFINITIONS 1. In this agreement, unless the context otherwise requires: (a) the term a Contracting State and the other Contracting State mean Yemen Arab Republic or India , as the context requires; (b) the term tax means Yemeni tax or Indian tax as the context requires; (c) the term enterprise of a Contracting State means an airline designated by each Contracting State; (d) 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; (e) the expression operation of aircraft means the business of carriage by air of passengers, livestock, goods or mail carried on by the owners or lessees or charterers of aircraft including the sale of tickets for such transportation on behalf of other enterprises, the incidental lease of aircraft and any other activity directly connected with such transportation. 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.