Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aw and in accordance with international law, including the U.N. Convention on the Law of the Sea; (b) "Guernsey" means Guernsey, Alderney and Herm, including the territorial sea adjacent to those islands in accordance with international law; (c) "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form; (d) "company" means any....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able a requested Party to obtain and provide the requested information; (i) "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting Parties; (j) "principal class of shares" means the class or classes of shares representing a majority of the voting power and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....restricted to a limited group of investors; (m) "recognised stock exchange" means (i) in India, the National Stock Exchange, the Bombay Stock Exchange, and any other stock exchange recognised by the Securities and Exchange Board of India; (ii) in Guernsey, the Channel Islands Stock Exchange; and (iii) any other stock exchange which the competent authorities agre....