Article 3 - General definitions - Bulgaria

ARTICLE 3 GENERAL DEFINITIONS 1. In this Convention, 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 laws and in accordance with International law; (b) the term Bulgaria means the Republic of Bulgaria, and, when used in a geographical sense means the territory over which it exercises its State sovereignty, as well as the continental shelf and exclusive economic zone over which it exercises sovereign rights and jurisdiction according to international law; (c) the terms Contracting State and the other Contracting State mean India or Bulgaria, as the context requires; (d) the term tax means Indian tax or Bulgarian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty imposed relating to those taxes; (e) the term person shall have the meaning assigned to it in the taxation laws in force in the respective Contracting States; (f) the term company means any body corporate or any entity which is treated as a company or a body corporate under the taxation laws in force in the respective Contracting States; (g) 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; (h) the term competent authority means in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative; and in the case of Bulgaria - the Minister of Finance or his authorized representative; (i) 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 defined herein 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.