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Article 3 General definitions

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Article 3 General definitions

    1
  • For the purposes of this Convention, unless the context otherwise requires:
    • a)the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands, in respect of the Netherlands, or Algeria, as the context requires;
    • b)the term “the Netherlands” means the European part of the Kingdom of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands exercises jurisdiction or sovereign rights;
    • c)the term “Algeria“ means the People’s Democratic Republic of Algeria and, used in geographical sense, it means the territory of the People’s Democratic Republic of Algeria, including the territorial sea and, beyond it, the zones in which the People’s Democratic Republic of Algeria exercises its jurisdiction or its sovereign rights for the purposes of exploration and exploitation of natural resources of the sea-bed, the subsoil and superjacent water;
    • d)the term “person” includes an individual, a company and any other body of persons;
    • e)the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
    • f)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;
    • g)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 the ship or aircraft is operated solely between places in the other Contracting State;
    • h)the term “competent authority” means:
    • (i)in the Netherlands, the Minister of Finance or his authorised representative;
    • (ii)in Algeria, the Minister in charge of Finance or his authorised representative;
    • i)the term “national” means:
    • (i)any individual possessing the nationality of the Kingdom of the Netherlands or the People’s Democratic Republic of Algeria;
    • (ii)any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State.
    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 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 Convention 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.

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