- 1
- For the purposes of this Agreement, unless the context otherwise requires:
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- a)the terms “a Contracting Party” and “the other Contracting Party” mean the Kingdom of the Netherlands (the Netherlands) or the Hong Kong Special Administrative Region, as the context requires;
- 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;
- c)the term “Hong Kong Special Administrative Region” means the Hong Kong Special Administrative Region of the People’s Republic of China;
- d)the term “person” includes an individual, a company, a partnership and any other body of persons and in the case of the Hong Kong Special Administrative Region also a trust;
- 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 Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party;
- h)the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party;
- i)the term “competent authority” means:
- (i)in the case of the Netherlands, the Minister of Finance or his authorised representative;
- (ii)in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorised representative or any person or body authorised to perform any functions at present exercisable by the Commissioner or similar functions;
- j)the term “national”, in relation to the Netherlands means any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands;
- k)the term “business” includes the performance of professional services and of other activities of an independent character.
- 2
- As regards the application of this Agreement at any time by a Contracting Party, 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 Contracting Party for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party.
