General definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y area beyond the territorial sea which by New Zealand legislation, and in accordance with international law has been, or may hereafter be, designated as an area in which the rights of New Zealand with respect to natural resources may be exercised; ^1[(ii) the term "India" means the territory of India and includes the territorial sea and the airspace above it, as well as any other maritim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der the taxation laws in force in the respective Contracting States; (e)  the term "company" means anybody corporate or any entity which is treated as a body corporate for tax purposes; (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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petent authority" means- (i)  in the case of New Zealand the Commissioner of Inland Revenue or his authorised representative; (ii)  in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative. 2. As regards the application of the Convention by a Contracting State, any term not defined therein shal....