General definitions

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..... law and in accordance with international law and, in particular, the U. N. Convention on the Law of the Sea; (b) the term Morocco means the Kingdom of Morocco; and when used in geographical sense the term Morocco includes: (i) the territory of the Kingdom of Morocco, the territorial sea thereof and (ii) the maritime areas beyond the territorial sea, including the seabed and subsoil thereof (contin .....

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..... he 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 fiscal year means: (i) in the case of India, previous year as defined under section 3 of the Income-tax Act, 1961; (ii) in the case of Morocco, .....

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..... Moroccan tax, as the context requires, but shall not include any amount other than tax 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 or fine imposed relating to those taxes. 2. As regards the application of this Convention by a Contracting State, any term not defined therein shall, unless the context o .....

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