- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)the terms “a Contracting State” and “the other Contracting State” mean: the Kingdom of the Netherlands, in respect of Curaçao, or the Republic of Croatia as the context requires;
- b)the term “Curaçao” means: the part of the Kingdom of the Netherlands, which is situated in the Caribbean area and consists of the territory of Curaçao, 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 part thereof relating to Aruba and Bonaire;
- c)the “contracting party” being a Member State of the European Union means: the Republic of Croatia;
- d)the term “Directive” means Directive 2003/48/EC of the Council of the European Union of 3 June 2003 on taxation of savings income in the form of interest payments, as applicable at the date of signing this Convention;
- e)the term “Beneficial Owner(s)” means the Beneficial Owner(s) according to Article 2 of the Directive;
- f)the term “Paying Agent(s)” means the Paying Agent(s) according to Article 4 of the Directive;
- g)the term “Competent Authority” means:
- (i)in the case of Curaçao: the Minister of Finance or his authorised representative;
- (ii)in the case of the Republic of Croatia: the Competent Authority of that State according to Article 5 of the Directive;
- h)the term “Interest Payment(s)” means the Interest Payment(s) according to Article 6, due account being taken of Article 15, of the Directive;
- i)any term not otherwise defined herein shall have the meaning given to it in the Directive.
- 2
- For the purposes of this Convention, in the provisions of the Directive to which this Convention refers, instead of “Member States” has to be read: Contracting States.
