Article 3 - General definitions - Russia

ARTICLE 3 GENERAL DEFINITIONS 1. In this Agreement, unless the context otherwise requires : (a) the term the Russian Federatio (Russia) means the territory of the Russian Federation and includes its internal waters, territorial sea and air space above them as well as exclusive economic zone and continental shelf within which the Russian Federation has and exercises sovereign rights and jurisdiction in accordance with its national legislation and international law including the 1982 United Nations Convention on the Law of the Sea, and where its tax legislation is applicable; (b) the term India means the territory of India and includes its internal waters, territorial sea and air space above them as well as exclusive economic zone and continental shelf within which the Republic of India has and exercises sovereign rights and jurisdiction in accordance with its national legislation and international law including the 1982 United Nations Convention on the Law of the Sea, and where its tax legislation is applicable; (c) the terms a Contracting State , and the other Contracting State mean the Russian Federation or India, as the context requires; (d) the term person includes an individual, an enterprise, a company and any other entity which is treated as a taxable unit under the taxation laws in force in a Contracting State; (e) the term company means any body corporate or any entity which is treated as a company or body corporate under the taxation laws in a Contracting State; (f) 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; (g) the term national means : (i) in the case of the Russian Federation, any individual possessing the citizenship of the Russian Federation, and in the case of India, any individual possessing the nationality of India; (ii) any person, partnership and association deriving its status as such from the laws in force in a Contracting State; (h) the term international traffic means any transportation 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; (i) the term tax means Russian tax or Indian tax, as the context requires, but shall not include any penalty or interest imposed under the laws of either Contracting State in relation to the taxes which are the subject of this Agreement; (j) the term fiscal year means : (i) in the case of the Russian Federation, the financial year beginning on the 1st of January; (ii) in the case of India, the financial year beginning on the 1st of April; (k) the term competent authority means : (i) in the case of the Russian Federation, the Ministry of Finance or its authorised representative; (ii) in the case of India - the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative. 2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State primarily concerning the taxes to which the Agreement applies.