- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)the term “Kosovo” means the Republic of Kosovo, including all the land territory and the air space above it, over which it has jurisdiction or sovereign rights for the purpose of exploration, exploitation and conservation of natural resources pursuant to international law;
- b)the term “the Netherlands” means:
- (i)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; and
- (ii)the Caribbean part of the Kingdom of the Netherlands which is situated in the Caribbean Sea and consists of the island territories of Bonaire, Sint Eustatius and Saba, 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, but excluding the parts thereof relating to Aruba, Curaçao and Sint Maarten;
- c)the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands or Kosovo as the context requires;
- 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 except when the ship or aircraft is operated solely between places in a Contracting State and the enterprise that operates the ship or aircraft is not an enterprise of that State;
- i)the term “competent authority” means:
- (i)in the case of Kosovo, the Ministry of Finance or its authorised representative; and
- (ii)in the case of the Netherlands, the Minister of Finance or his authorised representative;
- j)the term “national”, in relation to a Contracting State, 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 Kosovo, any individual possessing the nationality of the Republic of Kosovo and any legal person, partnership or association deriving its status as such from the laws in force in Kosovo;
- k)the term “business” includes the performance of professional services and of other activities of an independent character;
- l)the term “recognised pension fund” of a Contracting State means an entity or arrangement established in that State that is treated as a separate person under the taxation laws of that State and:
- (i)that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or
- (ii)that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (i).
- 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 or the competent authorities agree to a different meaning pursuant to the provisions of Article 23, 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.
