General Definitions
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....has sovereign 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; (b) the term "Jordan" means the territories of the Hashemite Kingdom of Jordan, the territorial waters of Jordan and airspace above it, and the seabed and subsoil of the territorial waters, and includes any area ext....
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....cting 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; (f) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which is a resident of a Contracting State, except when the ship or aircraft is operated solely between places i....
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....57 of 1985). (j) the term "tax" means Indian tax or Jordanian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty or fine imposed relating to those taxes; (k) the terms "a Contracting State" and "the other Contracting State" mea....
TaxTMI