Article 3 - General definitions - Brazil

ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires : (a) the term nationals means : I. all individuals possessing the nationality of a Contracting State; II. all legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State; (b) the terms a Contracting State and the other Contracting State mean Brazil or India, as the context requires; (c) the term person includes an individual, a company and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; (d) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (e) 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; (f) the term international traffic means any transport by a ship or aircraft operated by an enterprise which 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; (g) the term tax means Brazilian tax or Indian tax, as the context requires; (h) the term competent authority means : I. in Brazil : the Minister of Finance, the Secretary of Federal Revenue or their authorized representative; II. in India : the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative. 2. As regards the application of the Convention by a Contracting State; any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.