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Article 3 - General Definitions - PolandExtract ARTICLE 3 GENERAL DEFINITIONS 1. In this Agreement, unless the context otherwise requires: 1 [ (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 law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term Poland means the Republic of Poland and, when used in a geographical sense, means the territory of the Republic of Poland, and any area adjacent to the territorial waters of the Republic of Poland within which, under the laws of Poland and in accordance with international law, the rights of with respect to the exploration and exploitation of the natural resources of the seabed and its sub-soil may be exercised; ] (c) the terms a Contracting State and the other Contracting State mean India or Poland, as the context requires; (d) the term tax means Indian tax or Polish 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 Agreement applies or which represents a penalty imposed relating to those taxes; (e) 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; (f) 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; (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 authorised representative; and in the case of Poland, the Minister of Finance or his authorised representative; (i) the term national means any individual possessing the nationality of a Contracting State and any legal person, partnership or association deriving the status from the laws in force in the Contracting State; (j) 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 [ (k) The term fiscal year , in the case of India, means the financial year beginning on the first day of April] 2. As regards the application of the Agreement 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 Agreement applies. **************** NOTES:- 1 . Substituted vide Notification No. 47/2014 dated 24-09-2014 before it was read as, (a) the term India means the Republic of India and, when used in a geographical sense means the territory of the Republic of India and any maritime area adjacent to the territorial waters of the Republic of India within which, under the laws of India and in accordance with international law, the Republic of India has sovereignty or sovereign and exclusive rights; (b) the term Poland means the Polish People's Republic and when used in a geographical sense means the territory of the Polish People's Republic and any maritime area adjacent to the territorial waters of the Polish People's Republic within which, under the laws of the Polish People's Republic and in accordance with international law, the Polish People's Republic has sovereignty or sovereign and exclusive rights; 2 . Inserted vide Notification No. 47/2014 dated 24-09-2014
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