Article 3 - General definitions - Bangladesh

CHAPTER II - DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. In this Convention, unless the context otherwise requires : (a) the term Bangladesh means the People s Republic of Bangladesh; (b) the term India means the Republic of India; (c) the terms a Contracting State and the other Contracting State mean Bangladesh or India as the context requires; (d) the term tax means Bangladesh tax or Indian tax, as the context requires; (e) the term person includes an individual, a company and any other entity which is treated as a taxable unit under the tax laws in force in the respective Contracting States; (f) the term company means any company, body corporate or any other entity which is treated as a company under the tax laws of the respective Contracting States; (g) the terms resident of a Contracting State and resident of the other Contracting State mean a person who is a resident of Bangladesh or a person who is a resident of India, as the context requires; (h) the terms enterprise of a Contracting State 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; (i) the term nationals means all individuals possessing the nationality of the respective Contracting States and also all legal persons, partnerships and associations deriving their status as such from the law in force in the respective Contracting States ; (j) the term competent authority means in the case of Bangladesh, the National Board of Revenue or their authorised representative and in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; (k) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State. (2) As regards the application of this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Convention.