General Definitions

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....e state community Serbia and Montenegro and when used in a geographical sense it means the land territory of Serbia and Montenegro, its internal sea waters and the belt of the territorial sea, the air space thereover, as well as the seabed and subsoil of the part of the continental shelf outside the outer limit of the territorial sea over which Serbia and Montenegro exercises its sovereign rights ....

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....ion deriving its status as such from the laws in force in a Contracting State. 6) the term ''person'' includes an individual, a company, a body of persons and, in the case of India, any other entity which is treated as a taxable unit under the taxation laws in force in that country; 7) the term ''company'' means anybody corporate or any entity whic....

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.... first day of April. 11) the term ''competent authority'' means: - in the case of Serbia and Montenegro, the Ministry for International Economic Relations or its authorized representative; - in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representatives. 2. As regards the application ....