General definitions

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....ctions, according to the Indian law and in accordance with international law and, in particular, the U.N. Convention on the Law of the Sea; (b)  the term "Morocco" means the Kingdom of Morocco; and when used in geographical sense the term "Morocco" includes: (i)  the territory of the Kingdom of Morocco, the territorial sea thereof; and (ii)  the maritime a....

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....epartment of Revenue, or their authorised representative; (ii)  in the case of Morocco, the Minister of Finance or his authorised representative; (f)  the terms "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 t....

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....force in the Contracting State; (j)  the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; (k)  the term "tax" means Indian tax or Moroccan tax, as the context requires, but shall not include any amount other than tax which is p....