- 1
- For the purposes of this Agreement, unless the context otherwise requires:
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- a)the term "State" means the Netherlands or Nigeria, as the context requires; the term "States" means the Netherlands and Nigeria;
- b)the term "the Netherlands" comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the sea bed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has certain rights in accordance with international law;
- c)the term "Nigeria" means the Federal Republic of Nigeria including any area outside the territorial waters of the Federal Republic of Nigeria which in accordance with international law has been or may hereafter be designated, under the laws of the Federal Republic of Nigeria concerning the Continental Shelf, as an area within which the rights of the Federal Republic of Nigeria with respect to the sea bed and sub-soil and their natural resources may be exercised;
- 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 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 "international traffic" means any transport by a ship or aircraft operated by an enterprise of one of the States, except when the ship or aircraft is operated solely between places in the other State;
- h)the term "nationals" means:
- 1.in relation to the Netherlands: all individuals possessing the nationality of the Netherlands and all legal persons, partnerships and associations deriving their status as such from the law in force in the Netherlands;
- 2.in relation to Nigeria: all citizens of Nigeria and all legal persons, partnerships and associations deriving their status as such from the law in force in Nigeria;
- i)the term "competent authority" means:
- 1. in the Netherlands the Minister of Finance or his authorized representative;
- 2.in Nigeria the Minister of Finance or his authorized representative.
- 2
- As regards the application of the Agreement by one of the States 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 Agreement applies.
