General Definitions

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....and jurisdiction, 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 "Colombia" means the Republic of Colombia; and, in geographic terms, in addition to its continental territory, the archipelago of San Andres, Providencia and Santa Catalina, the island of Malpelo, and all the other islands, islets, ke....

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....se" applies to the carrying on of any business; (g) 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 ....

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.... of any default or omission in relation to the taxes to which this Agreement 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 and ending on the 31st day of March; (ii) in the case of Colombia: the year beginning on the 1st day of January and....