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Japan - India Tax Treaty (as amended through 2015 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 3

General Definitions

(1) For the purposes of this Convention, unless the context otherwise requires

  • (a) the term 'Japan', when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the sea-bed and subsoil thereof over which Japan has jurisdiction in accordance with international law and in which the laws relating to Japanese tax are in force;
  • (b) the term 'India' means the territory of India including the territorial sea and any other maritime zone in which India has sovereign rights according to the Indian law and in accordance with International law;
  • (c) the terms 'a Contracting State' and 'the other Contracting State' mean Japan or India, as the context requires;
  • (d) the term 'tax' means Japanese tax or Indian tax, as the context requires;
  • (e) the term 'person' includes an individual, a company and any other body of persons;
  • (f) the term 'company' means anybody corporate or any entity which is treated as a body corporate for tax purposes;
  • (g) the terms 'enterprise of a Contracting State' and 'enterprise of the other Contracting State' mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (h) the term 'nationals' means:
    • (i) in respect of Japan:
      • (a) all individuals possessing the nationality of Japan and all juridical persons created or organised under the laws of Japan and all organizations without juridical personality treated for the purposes of Japanese tax as juridical persons created or organised under the laws of Japan;
    • (ii) in respect of India:
      • (a) all individuals possessing the nationality of India;
      • (b) all legal persons, partnerships and associations deriving their status as such from the laws in force in India;
  • (i) 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; and
  • (j) The term 'Competent authority' means:
    • (i) in Japan, the Minister of Finance or his authorised representative
    • (ii) in India, the Central Government in the Ministry of Finance, Department of Revenue, or their authorised representative.

(2) As regards the application of this Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Convention applies.