Article 3 - General definitions - Thailand (Old - Effective upto 31-3-2016)

CHAPTER II DEFINITIONS Article 3 : General definitions 1. For the purposes of 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 referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (Act No. 80 of 1976), in which India has sovereign rights and to the extent that these rights can be exercised therein in accordance with international law, as if such maritime zone is a part of the territory of India; (b) the term "Thailand" means the Kingdom of Thailand and includes any maritime area adjacent to the territorial waters of the Kingdom of Thailand which by Thai legislation, and in accordance with international law, has been or may hereafter be designated as an area within which the rights of the Kingdom of Thailand may be exercised; (c) the terms "a ContractingState" and "the other ContractingState" mean India or Thailand as the context requires; (d) the term "tax" means Indian tax or Thai tax, as the context requires; (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 any body corporate or any entity which is treated as a company or a body corporate under the taxation laws in force in the respective Contracting States; (g) the terms "enterprise of a ContractingState" and "enterprise of the other ContractingState" mean, respectively, an enterprise carried on by a resident of a ContractingState and an enterprise carried on by a resident of the other ContractingState; (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 Thailand, 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, association and any other entity deriving its status as such from the laws in force in a Contracting State; (j) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a ContractingState, except where 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 for the purposes of the laws in force in that State relating to the taxes which are the subject of this Convention.