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Article 3 General definitions

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Article 3 General definitions

    1
  • For the purposes of this Convention, unless the context otherwise requires:
    • a)the terms “a Contracting State” and “the other Contracting State” mean the Republic of Iceland (Iceland) or the Kingdom of the Netherlands (the Netherlands) as the context requires; the term “Contracting States” means the Republic of Iceland (Iceland) and the Kingdom of the Netherlands (the Netherlands);
    • b)the term “Iceland” means the Republic of Iceland and, when used in a geographical sense, means the territory of the Republic of Iceland, including its territorial sea, and any area beyond the territorial sea within which Iceland, 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 “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;
    • 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 “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;
    • h)the term “competent authority” means:
    • (i)in the case of Iceland, the Minister of Finance or his authorised representative;
    • (ii)in the case of the Netherlands, the Minister of Finance or his authorised representative;
    • i)the term “national” means:
    • (i)any individual possessing the nationality of a Contracting State;
    • (ii)any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
    2
  • As regards the application of the Convention 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 Contracting State concerning the taxes to which the Convention applies.

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