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    <title>Definitions</title>
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    <description>The Agreement defines key terms for the bilateral aviation tax framework: a &quot;Contracting State&quot; means either Yemen or India; &quot;tax&quot; refers to the respective national tax; &quot;enterprise of a Contracting State&quot; denotes designated airlines; international air traffic excludes purely domestic flights in the other State; and operation of aircraft includes carriage of passengers, livestock, goods or mail, ticket sales, and related leases. It names each State&#039;s competent authority and directs that undefined terms take their domestic tax-law meanings unless the context dictates otherwise.</description>
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    <pubDate>Thu, 19 Sep 2019 15:10:46 +0530</pubDate>
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      <title>Definitions</title>
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      <description>The Agreement defines key terms for the bilateral aviation tax framework: a &quot;Contracting State&quot; means either Yemen or India; &quot;tax&quot; refers to the respective national tax; &quot;enterprise of a Contracting State&quot; denotes designated airlines; international air traffic excludes purely domestic flights in the other State; and operation of aircraft includes carriage of passengers, livestock, goods or mail, ticket sales, and related leases. It names each State&#039;s competent authority and directs that undefined terms take their domestic tax-law meanings unless the context dictates otherwise.</description>
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      <pubDate>Thu, 19 Sep 2019 15:10:46 +0530</pubDate>
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