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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.


General Definitions

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

  • (a) the term "India" means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction; according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea;
  • (b) the term "Mozambique" refers the territory of the Republic of Mozambique and the respective territorial sea as well as the other areas, including the islands where in accordance with the Mozambican legislation and international law, the Republic of Mozambique has sovereign right relating to research and exploitation of natural resources, the sea-bed, its subsoil and superjacent waters;
  • (c) the terms "Contracting State" and "the other Contracting State" mean the Republic of India or the Republic of Mozambique, as the context requires;
  • (d) the term "person" includes an individual, a company, and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States;
  • (e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (f) the term "enterprise" applies to the carrying on of any business;
  • (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 "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 Minister, Government of India, or his authorized representative;
    • (ii) in Mozambique; the Finance Minister, Government of Mozambique, or his authorized representative;
  • (j) the term "national" means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (k) the term "tax" means Indian or Mozambican tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes;
  • (l) The term "fiscal year" means:
    • (i) in the case of India: the financial year beginning on the 1st day of April;
    • (ii) in the case of Mozambique the financial year beginning on the 1st day of January or any other financial year as defined by Mozambican Income-tax Acts.

(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 meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies and any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.