General definitions

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....sdictions, according to the Indian law and in accordance with international law/the U.N. Convention on the Law of the Sea ; (b) the term "Philippines" means the Republic of the Philippines and when used in a geographical sense means the national territory comprising the Republic of the Philippines ; (c) the terms "a Contracting State" and "the other Contracting State" mean India ....

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....tate" 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 ; (h) the term "competent authority" means in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and in the case of the Philippines, the Secretary of Fin....