General definitions

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.... according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) the term "Norway" means the Kingdom of Norway, and includes the land territory, internal waters, the territorial sea and the area beyond the territorial sea where the Kingdom of Norway, according to Norwegian legislation and in accordance with international la....

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....ing 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 resident of the other Contracting State; (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircra....

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.... this Agreement applies or which represents a penalty or fine imposed relating to those taxes; (1) 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 Norway: the calendar year. 2. As regards the application of the Agreement at any time by a Contracting State any term not defined therein shall, unless th....