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....s sovereignty, and the maritime area beyond its territorial sea, including sea-bed and subsoil, which has been or may hereafter be designated under the laws of Brunei Darussalam as an area over which it exercises sovereign rights and jurisdiction in accordance with international law; (b) the term "India" means the territory of India and includes the territorial sea and airspace above it, as well....

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....or any entity that is treated as a body corporate for tax purposes; (g) the term "publicly traded company" means any company whose principal class of shares is 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 ....

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....old 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 group of investors; (l) the term "tax" means any tax to which this Agreement applies; (m) the term "requesting Party" means the Contracting Party requesting in....