General Definitions

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..... ding to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term Luxembourg means the Grand Duchy of Luxembourg and, when used in a geographical sense, means the territory of the Grand Duchy of Luxembourg; (c) the terms a Contracting State and the other Contracting State mean the Republic of India or the Grand Duchy of Luxembourg as .....

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..... 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 Luxembourg: the Minister of Finance or his authorized representative; (j) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any lega .....

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..... under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindi .....

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