General Definitions

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..... e Indian law and in accordance with international law, including the United Nations Convention on the Law of the Sea of December 10, 1982; (b) the term Korea means the Republic of Korea, and when used in a geographical sense, the territory of the Republic of Korea including its territorial sea, and any area adjacent to the territorial sea of the Republic of Korea which, in accordance with internat .....

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..... ms 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 ship or aircraft is .....

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..... ine imposed relating 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 Korea: 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 m .....

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