General definitions

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....rding to the Indian law and in accordance with International law, including the U.N. Convention on the Law of the Sea; (b) the term "Uruguay" means the territory of the Oriental Republic of Uruguay, and when used in a geographical sense includes the airspace, the maritime areas, under Uruguayan sovereign rights or jurisdiction in accordance with International Law and National law; (c....

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....nd 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 the ship or aircraft is operated solely between places in the other Contracting State; (i) the term "competent authority" means: (i) in India: the Finance Minis....

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....India: the financial year beginning on the 1st day of April: (ii) in the case of Uruguay: the calendar year beginning on the 1st day of January for the purposes of individuals and the taxable period of 12 months for other persons. 2. As regards the application of the Agreement at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the ....