Definitions
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....diction, 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 "Saint Kitts and Nevis" means the twin island Federation of Saint Kitts (Saint Christopher and Nevis) and when used in a geographical sense, means the territory or territories of Saint Kitts and Nevis; c) the term "Contracting Party" mean....
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....s listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold "by the public" if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; h) the term "principal class of shares" means the class or classes of shares representing a majority of the voting pow....
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....t fund or scheme" means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed "by the public" if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited gro....
TaxTMI