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ARTICLE 3

General Definitions

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

  • (a) the terms "a Contracting State" and "the other Contracting State" mean the Republic of India or Romania, as the context requires;
  • (b) the term "Romania" means the state territory of Romania, including its territorial sea and air space above them, over which Romania exercises sovereignty, as well as the contiguous zone, the continental shelf and the exclusive economic zone over which Romania exercises sovereign rights and jurisdiction, in accordance with its legislation and with the rules and principles of international law;
  • (c) 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;
  • (d) the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in a Contracting State;
  • (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 that has its place of effective management in a Contracting State, except when such transport is operated solely between places in the other Contracting State;
  • (i) the term "competent authority" means:
    • (i) in the case of Romania, the Ministry of Public Finance;
    • (ii) in the case of India, the Finance Minister, Government of India or his authorized representative;
  • (j) the term "national" means:
    • (j1) in the case of Romania:
      • (i) any individual possessing the citizenship of Romania; and
      • (ii) any legal person, body of persons and any other entity set up and deriving its status as such from the laws in force in Romania;
    • (j2) in the case of India:
      • (i) any individual possessing the nationality of India; and
      • (ii) any legal person, partnership or association deriving its status as such from the laws in force in India;
  • (k) the term "tax" means Indian or Romanian 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 Romania, the calendar year beginning on the 1st day of January;
    • (ii) in the case of India, the financial year beginning on the 1st day of April.

(2) As regards the application of this 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 concerning the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.