General Definitions

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..... o the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term Georgia means the territory defined by Georgian legislation, including land territory, its subsoil and the air space above it, internal waters and territorial sea, the sea bed, its sub-soil and the air space above them, in respect of which Georgia exercises its jurisdiction .....

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..... pectively 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 enterprise applies to the carrying on of any business; (h) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely betwee .....

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..... to those taxes; (l) the term fiscal year means: (i) in the case of India: the financial year beginning on the 1st day of April: (ii) in the case of Georgia, the calendar year beginning on the 1st day of January. 2. As regards the application of this 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 .....

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