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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 purpose of this Convention, unless the context otherwise requires:

  • (a) the term "Ukraine" means the territory of Ukraine, its continental shelf and its exclusive economic (maritime) zone, including any territory outside the territorial sea of Ukraine which, according to international law, is specified or may be specified, in line with the Ukrainian law, as the territory within which the rights of Ukraine relating to seabed and natural resources are effective;
  • (b) 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 jurisdictions, according to the Indian law and in accordance with international law/U.N. Convention on the law of the sea;
  • (c) the terms "a Contracting State" and "the other Contracting State" mean Ukraine or India as the context requires;
  • (d) the term "tax" means Ukrainian or Indian tax, as the context requires, but shall not include any amount which is payable in relation to the taxes to which this Convention applies or which represents a penalty imposed relating to those taxes;
  • (e) 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 State;
  • (f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes under the taxation laws in force in the respective Contracting States;
  • (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 "competent authority" means in the case of Ukraine-The State Tax Administration of Ukraine or its authorised representative; and in the case of India-The Ministry of Finance (Department of Revenue) or its authorised representative;
  • (i) the term "national" means:
    • (a) any individual possessing the citizenship of a Contracting State;
    • (b) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (j) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (k) the term "fiscal year" means:
    • (i) in the case of Ukraine, calendar year from 1st of January to 31st of December of the year under review;
    • (ii) in the case of India, the "previous year" as defined under section 3 of the Income-tax Act, 1961.

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