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

.... rights and jurisdictions, according to the Indian law and in accordance with international law, including the UN Convention on the Law of the sea ;] (b) the term "Switzerland" means the Swiss Confederation; (c) the terms "a Contracting State" and "the other Contracting State" mean India or Switzerland, as the context requires; (d) the term "person" includes an individua....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....horised representative; (h) the term "national" means any individual possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status from the laws in force in the Contracting State; ^2[(i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s the context otherwise requires, have the meaning which it has under the laws in force in that State Relating to the taxes which are the subject of this agreement.     ************** NOTES:- 1.  Substituted vide Notification No. 35 dated 07-02-2001 before it was read as, "(a) the term "India" means the territory of India and includes the territorial sea an....