General Definitions

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....ll as any area beyond the territorial seas of the Republic of Albania which, under its laws and in accordance with international law, is an area within which the Republic of Albania may exercise its rights with respect to the seabed and subsoil and their natural resources; (b) the term "India" means the territory of India and includes the territorial sea and airspace above it, as well as ....

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.... 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 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 ....

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