General Definitions

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; b) the term Malta means the Republic of Malta and, when used in a geographical sense, means the Island of Malta, the Island of Gozo and the other islands of the Maltese archipelago including the territorial waters thereof, as well as any area of the sea-bed, its sub-soil and the superjace .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... siness; 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 international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taxes; (l) The term fiscal year means: (i) in the case of India: the financial year beginning on the 1 st day of April; (ii) in the case of Malta: the year immediately preceding the `year of assessment' as defined in the Income Tax Act (Cap. 123). 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 r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X