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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 Bulgaria as the context requires;
    • b)the term “the Netherlands” means:
    • (i)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, in accordance with international law, exercises jurisdiction or sovereign rights; and
    • (ii)the Caribbean part of the Kingdom of the Netherlands which is situated in the Caribbean Sea and consists of the island territories of Bonaire, Sint Eustatius and Saba, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands in accordance with international law, exercises jurisdiction or sovereign rights, but excluding the parts thereof relating to Aruba, Curaçao and Sint Maarten;
    • c)the term “Bulgaria” means the Republic of Bulgaria and when used in a geographical sense means the territory and the territorial sea over which it exercises its State sovereignty, as well as the continental shelf and the exclusive economic zone over which it exercises sovereign rights and jurisdiction in conformity with international law;
    • 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 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, aircraft or road transport vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft or road transport vehicle is operated solely between places in the other Contracting State;
    • i)the term “competent authority” means:
    • (i)in the Netherlands, the Minister of Finance or an authorised representative;
    • (ii)in Bulgaria, the Minister of Finance or an authorised representative;
    • j)the term “national”, in relation to a Contracting State, means:
    • (i)any individual possessing the nationality of that Contracting State; and
    • (ii)any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;
    • k)the term “business” includes the performance of professional services and of other activities of an independent character;
    • l)the term “a pension fund” means any plan, scheme, fund, trust or other arrangement established in a Contracting State which is:
    • (i)generally exempt from taxes on income in that State; and
    • (ii)operated principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such arrangements;
    • m)the term “recognized stock exchange” means:
    • (i)any stock exchange in the Economic European Area; and
    • (ii)any other stock exchange agreed upon by the competent authorities of the Contracting States, provided that the purchase or sale of shares on the stock exchange is not implicitly or explicitly restricted to a limited group of investors.
    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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