- 1
- In this Convention, unless the context otherwise requires:
-
- a)the term "State" means the Netherlands or the Philippines, as the context requires; the term "States" means the Netherlands and the Philippines;
- b)the term "the Netherlands" comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the sea bed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
- c)the term "Philippines" used in a geographical sense means the national territory comprising the Republic of the Philippines;
- d)the term "person" comprises an individual, a company, an estate, an irrevocable trust, and any other body of persons;
- e)the term "company" means any body corporate or any other 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 "competent authority" means the Minister or Secretary of Finance of one of the States or his duly authorized representative;
- h)the term "national" means:
- (i)any individual possessing the nationality or citizenship of one of the States;
- (ii)any legal person, partnership and association created, organized or incorporated under the laws of one of the States;
- i)the term "international traffic" means any transport by ship or aircraft operated by an enterprise of one of the States, except when the ship or aircraft is operated solely between places in the other State.
- 2
- As regards the application of the Convention by either of the States, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Convention.
