General Definitions

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..... the Indian law and in accordance with international law, including the U.N. Convention on the Law of the sea; (b) the term Israel means the State of Israel, and when used in a geographical seanse, means the territory and the territorial sea over which it exercises its State sovereignty and jurisdiction, as well as the continental shelf, the exclusive economic zone and that part of the sea-bed and .....

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..... ate; (g) the term 'international traffic' means any transport by a ship or aircraft operated by an enterprise which is a resident of a contracting State, except when the ship or aircraft is operated solely between places in the other contracting State; (h) the term competent authority means : (i) in India: the Central Government in the Ministry of Finance (Department of Revenue) or their a .....

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..... taxes. 2.(a) As regards the application of the Convention 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 Convention applies. (b) If as a result of the application of sub-paragraph (a), the meaning of a term under the laws of a contracting State is differe .....

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