- 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 Principality of Liechtenstein or the Kingdom of the Netherlands, in respect of the Netherlands, as the context requires;
- b)
- (i)the term “Liechtenstein” means the Principality of Liechtenstein, and, when used in a geographical sense, the area of the sovereign territory of the Principality of Liechtenstein in which the Principality of Liechtenstein, in accordance with international law, exercises jurisdiction or sovereign rights;
- (ii)the term “the Netherlands” means 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;
- c)the term “person” includes an individual, a company and any other body of persons;
- d)the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
- e)the term “enterprise” applies to the carrying on of any business;
- 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 that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
- h)the term “competent authority” means:
- (i)in Liechtenstein, the Fiscal Authority;
- (ii)in the Netherlands, the Minister of Finance or his authorised representative;
- i)the term “national”, in relation to a Contracting State, means:
- (i)any individual possessing the nationality of that Contracting State; and
- (ii)any person other than an individual deriving its status as such from the laws in force in that Contracting State;
- j)the term “business” includes the performance of professional services and of other activities of an independent character;
- k)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 is generally exempt from taxes on income in 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, 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.
