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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 the Republic of Cyprus (Cyprus) 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 “Cyprus” means the Republic of Cyprus and, when used in a geographical sense, includes the national territory, the territorial sea thereof as well as any area outside the territorial sea, including the contiguous zone, the exclusive economic zone and the continental shelf, which has been or may hereafter be designated under the laws of the Republic of Cyprus and in accordance with international law as an area within which the Republic of Cyprus may exercise sovereign rights or jurisdiction;
    • 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 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;
    • i)the term “competent authority” means:
    • (i)in the Netherlands the Minister of Finance or the Minister’s authorised representative;
    • (ii)in Cyprus the Minister of Finance or the Minister’s authorised representative;
    • j)the term “national” means any individual possessing the nationality or citizenship of the Kingdom of the Netherlands or the Republic of Cyprus and any legal person, partnership or association deriving its status as such from the laws in force in those States;
    • k)the term “business” includes the performance of professional services and of other activities of an independent character;
    • l)the term “recognised pension fund” of a Contracting State means an entity or arrangement established in that State that is treated as a separate person under the taxation laws of that State, and:
    • (i)that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or
    • (ii)that is established and operated exclusively or almost exclusively to invest funds for the benefits of entities or arrangements referred to in subdivision (i).
    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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