General definitions

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....d within which, under the laws of Finland and in accordance with international law, the rights of Finland with respect to the exploration for and exploitation of the natural resources of the sea bed and its sub-soil and of the superjacent waters may be exercised; b) the term "India" means the territory of India and includes the territorial sea and airspace above it, as well as any othe....

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....f 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 the other Contracting State; g) the term "national", in relation to a Contracting State, means:- (i) any individual possessing the nationality of that Contracting State; and (ii) any legal person, partnership or associatio....

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....n in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes, k) the term "fiscal year" means: i) in Finland, the "tax year" as defined in the taxation laws of Finland relating to income-tax; ii) In India, the financial year beginning on the 1st day of April. 2. As regards the application of the Agreemen....