General definitions

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..... equires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty imposed relating to those taxes ; (c) 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 ; .....

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..... ate and any legal person, partnership or association deriving its status from the laws in force in the Contracting State ; (h) the term international traffic means any transport by an aircraft operated by an enterprise of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State. 2. As regards the application of the Agreement by a Contracting St .....

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