- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands with respect to the Netherlands, or Ireland, as the context requires and the term “Contracting States“ means the Kingdom of the Netherlands with respect to the Netherlands, and Ireland;
- b)the term “the Netherlands” means 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;
- c)the term “Ireland” includes any area outside the territorial waters of Ireland which has been or may hereafter be designated, under the laws of Ireland concerning the Exclusive Economic Zone and the Continental Shelf, as an area within which Ireland may exercise such sovereign rights and jurisdiction as are in conformity with international law;
- 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 of 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 case of the Netherlands, the Minister of Finance or his authorised representative;
- (ii)in the case of Ireland, the Revenue Commissioners or their authorised representative;
- j)the term “national” means:
- (i)in the case of the Netherlands, any individual possessing the nationality of the Kingdom of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands;
- (ii)in the case of Ireland, any individual possessing citizenship of Ireland and any legal person, partnership or association deriving its status as such from the laws in force in Ireland;
- k)the term “business” includes the performance of professional services and of other activities of an independent character;
- l)the term “pension fund” means any company, plan, scheme, fund, trust or arrangement established in a Contracting State which is:
- (i)generally exempt from taxes on income in that State; and
- (ii)operated exclusively (in the case of a pension fund resident in Ireland), or exclusively or almost exclusively (in the case of a pension fund resident in the Netherlands), to administer or provide pensions or retirement benefits.
- 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.
