General definitions

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..... above them to which Syria has sovereign rights and other maritime areas to which Syria has the right to exercise sovereign rights for the purposes of exploration, exploitation and conservation of natural resources. b) the term India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other righ .....

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..... ch is treated as body corporate for tax purposes; g) The term enterprise applies to the carrying on of any business; h) 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; i) The term internat .....

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..... in the case of India: the financial year beginning on the 1st day of April; ii) in the case of Syria; the financial year beginning on the 1st day of January. 2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purpo .....

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