General definitions
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....idual, a company and any other body of persons; (c) the term "company" means any body corporate or any entity which is treated as a body corporate for the tax purposes; (d) 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 res....
TaxTMI