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Article 3 General definitions

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Article 3 General definitions

    1
  • In this Convention, unless the context otherwise requires:
    • a)the term “State” means the Netherlands or Korea, as the context requires;the term “States” means the Netherlands and Korea;
    • 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 sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
    • c)the term “Korea” means the Republic of Korea, and when used in a geographical sense, means all the territory in which the laws relating to Korean tax are in force. The term also includes the territorial sea thereof, and the seabed and sub-soil of the submarine areas adjacent to the coast thereof, but beyond the territorial sea, over which Korea exercises sovereign rights, in accordance with international law, for the purpose of exploration and exploitation of the natural resources of such area;
    • d)the term “person” comprises 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 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;
    • g)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 law in force in one of the States;
    • h)the term “competent authority” means:
    • 1.in the Netherlands the Minister of Finance or his duly authorized representative;
    • 2.in Korea the Minister of Finance or his duly authorized representative;
    • i)the term “tax” means Netherlands tax or Korean tax, as the context requires.
    2
  • As regards the application of the Convention by either of the States any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Convention.

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