General Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tenegro 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 for the purpose of exploration a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 which is treated as a body corporate for tax purposes; 8) the terms '....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se 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 of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise ....