General definitions

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....reof and the airspace above them to which Syria has sovereign rights and other maritime areas to which Syria has the right to exercise sovereign rights for the purposes of exploration, exploitation and conservation of natural resources. b) the term "India" means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India....

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.... State; f) The term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; g) The term "enterprise" applies to the carrying on of any business; h) 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....

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....ement applies or which represents a penalty or fine imposed relating to those taxes; l) The term "fiscal year" means: i) in the case of India: the financial year beginning on the 1st day of April; ii) in the case of Syria: the financial year beginning on the 1st day of January. 2. As regards the application of the Agreement at any time by a Contracting State, any term....