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of <h1>Definitions for Double Tax Agreement: Key Terms for India-Maldives Deal Including Maritime Zones and Airspace</h1> This statutory provision outlines definitions relevant to a Double Tax Avoidance Agreement between India and the Maldives. It defines key terms such as 'India' and 'Maldives' to include their respective territories, maritime zones, and airspace, in accordance with international law. The terms 'Contracting State' and 'tax' refer to either India or the Maldives, depending on the context. It specifies that an 'enterprise of a Contracting State' pertains to airlines designated by the respective governments. 'International air traffic' and 'operation of aircraft' relate to air transportation activities. 'Competent authority' refers to designated financial authorities in each country. Unspecified terms default to their meaning under the respective national laws.
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