Article 3 - General Definitions - Austria

ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: (a) the term Austria means the Republic of Austria; (b) 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; (c) the terms a Contracting State and the other Contracting State mean Austria or India as the context requires; (d) the term fiscal year means: (i) in relation to Austrian tax the calendar year; (ii) in relation to Indian tax the financial year beginning on the first day of April; (e) the term tax means Austrian tax or Indian 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; (f) 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; (g) the term company means anybody corporate or any entity which is treated as a company or body corporate under the taxation laws in force in the respective Contracting States; (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 competent authority means: (i) in Austria: The Federal Minister of Finance or his authorised representative; (ii) in India: The Central Government in the Ministry of Finance (Department of Revenue) or their authorised representatives; (j) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (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 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.