- 1
- For the purposes of this Agreement, unless the context otherwise requires:
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- a)the term “a Contracting State” means the Netherlands or Finland, as the context requires; the term “the Contracting States” means the Netherlands and Finland;
- b)the term “Finland” means the Republic of Finland and, when used in a geographical sense, means the territory of the Republic of Finland, and any area adjacent to the territorial waters of the Republic of Finland within which, under the laws of Finland and in accordance with international law, the rights of Finland with respect to the exploration for and exploitation of the natural resources of the sea bed and its sub-soil and of the superjacent waters may be exercised;
- c)the term “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;
- 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 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 “national” means:
- (i)any individual possessing the nationality of a Contracting State;
- (ii)any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
- h)the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which 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 Finland, the Ministry of Finance, its authorised representative or the authority which, by the Ministry of Finance, is designated as competent authority;
- (ii)in the Netherlands, the Minister of Finance or his authorised representative.
- 2
- As regards the application of the Agreement by a Contracting State 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 Agreement applies.
