- 1
- For the purposes of this Convention:
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- a)the term “State” means the Netherlands or Yugoslavia, as the context requires; the term “States” means the Netherlands and Yugoslavia;
- b)the term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the seabed and its subsoil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
- c)the term “Yugoslavia” means the territory of the Socialist Federal Republic of Yugoslavia including any area outside the territorial sea of Yugoslavia which has been or may hereafter be designated under the laws of Yugoslavia and in accordance with international law, as an area within which the rights of Yugoslavia to the seabed and subsoil and their natural resources may be exercised;
- d)the term “person” means:
- (1)in the case of the Netherlands, an individual, a company and any other body of persons;
- (2)in the case of Yugoslavia, an individual and any legal person;
- e)the term “company” means:
- (1)in the case of the Netherlands, any body corporate or any other entity which is treated as a body corporate for tax purposes;
- (2)in the case of Yugoslavia, an organization of associated labour and any other legal person subject to tax;
- f)the terms “enterprise of one of the States” and “enterprise of the other State” mean, as the context requires, in the case of the Netherlands an enterprise carried on by a resident of the Netherlands, and in the case of Yugoslavia an organization of associated labour and any other self-managed organization and community, working people who individually perform activities independently and an enterprise created outside the territory of Yugoslavia and carried on by a resident of Yugoslavia; these terms do not include the activities mentioned in Article 14 of this Convention;
- g)the term “national” means any individual possessing the nationality of the Netherlands or Yugoslavia, respectively;
- h)the term “fixed base” means a fixed place through which independent personal services are exercised;
- i)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;
- j)the term “competent authority” means:
- (1) in the Netherlands the Minister of Finance or his duly authorized representative;
- (2) in Yugoslavia the Federal Secretariat for Finance or its authorized representative.
- 2
- As regards the application of the Convention by either of the States, any term not defined therein, shall have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
