- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)the term “State" means the Netherlands or Denmark, as the context requires; the term “States" means the Netherlands and Denmark;
- b)the term “the Netherlands" means the part of the Kingdom of the Netherlands that is situated in Europe including its territorial sea, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its sub-soil and its superjacent waters, and their natural resources;
- c)the term “Denmark" means the Kingdom of Denmark including any area outside the territorial sea of Denmark, to the extent that that area in accordance with international law has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights for the purpose of exploring and exploiting the natural resources of the sea bed or its subsoil and the superjacent waters and with regard to other activities for the economic exploitation and exploration of the area; the term does not comprise the Faroe Islands and Greenland;
- 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 which is treated as a body corporate for tax purposes;
- f)the terms “enterprise of one of the States" and “enterprise of the other State" mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
- g)the term “international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in one of the States, except when the ship or aircraft is operated solely between places in the other State;
- h)the term “nationals" means:
- 1.all individuals possessing the nationality of one of the States;
- 2.all legal persons, partnerships and associations deriving their status as such from the laws in force in one of the States;
- i)the term “competent authority" means:
- 1.in the Netherlands the Minister of Finance or his duly authorised representative;
- 2.in Denmark the Minister of Taxation or his duly authorised representative.
- 2
- As regards the application of the Convention by one of the States any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
