- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)the term "a Contracting State" means the Netherlands or Latvia, as the context requires; the term "Contracting States" means the Netherlands and Latvia;
- b)the term "the Netherlands" means the part of the Kingdom of the Netherlands that is situated in Europe including the part of the sea bed and its 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 sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed or its sub-soil;
- c)the term "Latvia" means the Republic of Latvia and, when used in the geographical sense, means the territory of the Republic of Latvia and any other area adjacent to the territorial waters of the Republic of Latvia within which under the laws of Latvia and in accordance with international law, the rights of Latvia may be exercised with respect to the sea bed and its sub-soil and their natural resources;
- 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 which is treated as a body corporate for tax purposes;
- f)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;
- g)the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State , except when the ship or aircraft is operated solely between places in the other Contracting State ;
- h)the term "national" means:
- 1.any individual possessing the nationality of a Contracting State;
- 2.any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
- i)the term "competent authority" means:
- 1.in the Netherlands the Minister of Finance or his duly authorized representative;
- 2.in Latvia the Minister of Finance or his authorized representative.
- 2
- As regards the application of the Convention by a Contracting State 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.
