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- For the purposes of this Convention, unless the context otherwise requires:
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- a)the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, the Republic of Chile or the Kingdom of the Netherlands, hereinafter “Chile” or “the Netherlands”, respectively;
- 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 that territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights;
- c)the term “Chile” means the Republic of Chile, including its territorial sea, and any area beyond its territorial sea within which the Republic of Chile, in accordance with international law, exercises jurisdiction or sovereign rights;
- d)the term “person” includes an individual, a company and any other body of persons, as well as a recognised pension fund;
- 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 except when such transport is operated solely between places in a Contracting State and the enterprise that operates the transport is not an enterprise of that State;
- h)the term “competent authority” means:
- (i)in the case of the Netherlands: the Minister of Finance or his authorised representative;
- (ii)in the case of Chile: the Minister of Finance, the Commissioner of the Revenue Service or their authorised representatives;
- i)the term “national” means:
- (i)in the case of the Netherlands: any individual possessing the nationality of the Kingdom of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands;
- (ii)in the case of Chile:
- A)any individual possessing the nationality of Chile;
- B)any legal person or association constituted in accordance with the laws in force in Chile;
- j)the term “recognised pension fund” of a Contracting State means any person, entity or arrangement established in that State and that is:
- (i)generally exempt from taxation on its income in that State; and
- (ii)established and operated exclusively or almost exclusively to administer or provide retirement benefits or similar benefits, also in case these benefits are ancillary or incidental, to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or
- (iii)established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (ii).
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- 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.
