- 1
- For the purposes of this Agreement, unless the context otherwise requires:
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- a)the term “China” means the People’s Republic of China; when used in geographical sense, means all the territory of the People’s Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People’s Republic of China has jurisdiction or sovereign rights in accordance with international law and its internal law;
- b)the term “the Netherlands” means:
- (i)the European part of the Netherlands, including its territorial sea, and any area beyond the 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 Netherlands that is situated in the Caribbean Sea and consists of the islands of Bonaire, Sint Eustatius and Saba, including the territorial sea of these islands, and any area beyond the territorial sea of these islands within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights;
- c)the terms “a Contracting State” and “the other Contracting State” mean China or the Netherlands as the context requires;
- 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 China, the State Administration of Taxation or its authorized representative;
- (ii)in the Netherlands, the Minister of Finance or his authorized representative;
- i)the term “national”, in relation to a Contracting State, means:
- (i)any individual possessing the nationality of a Contracting State;
- (ii)any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
- 2
- As regards the application of the 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 for the purposes of 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.
