- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)the term “State” means the Netherlands or India, as the context requires; the term “States” means the Netherlands and India;
- b)the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe and the part of the sea-bed and the sub-soil under the North Sea, to the extent that that area in accordance with international law has been or may hereafter be designated under Netherlands laws as an area within which the Netherlands may exercise certain rights with respect to the exploration and exploitation of the natural resources of the sea-bed or its sub-soil;
- c)the term “India” means the territory of India and includes the territorial sea and the air space above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with international law;
- d)the term “tax” means Indian tax or Netherlands tax as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty imposed relating to those taxes;
- e)the term “person” includes an individual, a company, any other body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective States;
- f)the term “company” means any body corporate or any entity which is treated as a company or a body corporate under the taxation laws in force in the respective States;
- g)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;
- 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 one of the States, except when the ship or aircraft is operated solely between places in the other State;
- i)the term “nationals” means:
- 1.all individuals possessing the nationality of one of the States;
- 2.all legal persons, partnerships and associations deriving their status as such from the laws in force in one of the States;
- j)the term “competent authority” means:
- 1.in the Netherlands the Minister of Finance or his authorised representative,
- 2.in India the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative.
- 2
- As regards the application of the Convention by one of the States 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 Convention applies.
