Article 3 - General Definitions - Belgium

CHAPTER II. - DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. In this Agreement, 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 jurisdictions, according to the Indian law and in accordance with international law; (b) the term Belgium means the Kingdom of Belgium; when used in a geographical sense, it means the national territory, the territorial sea and any other area in the sea within which Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction; (c) the terms a Contracting State and the other Contracting State mean India or Belgium as the context requires; (d) 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 Belgium, the Minister of Finance or his authorised representative; (e) the term tax means Indian tax or Belgian tax as the context requires; (f) 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 Contracting State of which it is a resident; (g) the term company means in the case of India any entity which is a company or which is treated as a company under the Indian tax law, and in the case of Belgium any entity which is a company or which is treated as a body corporate under the Belgian tax law; (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 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; (j) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State. 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.