Article 3 - General definitions - Romania (Old - Effective upto 15-12-2013)

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 air space 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 Romania used in a geographical sense, means the territory of the Socialist Republic of Romania including the territorial sea and the continental shelf as well as any other area beyond the territorial waters of Romania where Romania exercises sovereign rights, in accordance with the international law and with its own law concerning the exploration and exploitation of the natural, biological and mineral resources existing in the sea, waters, seabed and subsoil of these waters ; (c) the terms a ContractingState and the other Contracting State mean India or Romania as the context requires ; (d) the term tax means Indian tax or Romanian 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 including a joint company which is incorporated under the Romanian law or any entity which is treated as a company under the taxation laws of 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 Romania the Ministry of Finance or its authorised representative ; (i) the term national means : - in the case of India, any individual possessing the nationality of India and any legal person, partnership or association deriving its status from the laws in force in India ; - in the case of Romania, any individual possessing the citizenship of Romania and any legal person, partnership or association deriving its status from the laws in force in Romania ; (j) the term a political sub-division means a political sub-division in India; (k) the term an administrative territorial unit means an administrative territorial unit in Romania ; (l) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a ContractingState, except when the ship or aircraft is operated solely between places in the other ContractingState. 2. In the application of the provisions of this Convention by one of the Contracting States, any term not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to the taxes which are the subject of this Convention.