General Definitions

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..... he Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; b) the term Bhutan means the territory of Bhutan and includes the airspace above it and any other area over which Bhutan has sovereign rights and jurisdiction, according to the Bhutanese law and in accordance with international laws; c) the terms Contracting State and the other Contracting .....

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..... rated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; i) the term competent authority means: (i) in India: the Finance Minister, Government of India, or his authorized representative; (ii) in Bhutan : the Finance Minister, Royal Government of Bhutan, or his authori .....

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..... day of December; 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 purposes of the taxes to which the Agreement applies and any meaning under the applicable tax laws of that State prevailing over a meaning given to .....

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