General Definitions

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..... gn rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the law of the sea; (c) the terms a Contracting State and the other Contracting State mean Austria or India as the context requires; (d) the term fiscal year means: (i) in relation to Austrian tax the calendar year; (ii) in relation to Indian tax the fina .....

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..... ely 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 competent authority means: (i) in Austria: The Federal Minister of Finance or his authorised representative; (ii) in India: The Central Government in the Ministry of Finance (Department of Revenue) or their authorised representatives; (j) the ter .....

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