General definitions

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..... law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term Poland means the Republic of Poland and, when used in a geographical sense, means the territory of the Republic of Poland, and any area adjacent to the territorial waters of the Republic of Poland within which, under the laws of and in accordance with international law, the rights of wit .....

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..... rporate under the taxation laws in force in the respective Contracting States; (g) 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 ; (h) the term competent authority means in the case of India, the Centra .....

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..... ting 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 Agreement applies. ----------------------- NOTES:- 1 . Substituted vide Notification No. 47/2014 dated 24 September, 2014 before it was read as, (a) the term India means the Republic of India and, when used in a geographi .....

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