- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)the term "Norway" means the Kingdom of Norway, including any area outside the territorial waters of the Kingdom of Norway where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies ("biland");
- b)the term "Netherlands Antilles" means that part of the Kingdom of the Netherlands that is situated in the Caribbean area and consisting of the Island Territories of Bonaire, Curaçao, Saba, St. Eustatius and St. Maarten (Dutch part) including the territorial waters thereof and the part of the seabed and its subsoil under the Caribbean sea over which the Kingdom of the Netherlands has sovereign rights in accordance with international law but excluding the part thereof relating to Aruba;
- c)the term "nationals" means:
- (i)in relation to Norway, all individuals possessing the Norwegian nationality;and all legal persons, partnerships and associations deriving their status as such from the laws in force in Norway;
- (ii)in relation to the Netherlands Antilles, an individual who has Dutch nationality and who would be eligible to vote in the Netherlands Antilles if he were of age and present in the Netherlands Antilles, provided however, if an individual is not resident in the Netherlands Antilles, he must either have been born in the Netherlands Antilles or have been a resident thereof for at least five years; and any legal person, partnership or association deriving its status as such from the law in force in the Netherlands Antilles;
- 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 "a Contracting State" and "the other Contracting State" mean Norway or the Netherlands Antilles as the context requires;
- 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 operated by an enterprise which 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;
- i)the term "competent authority" means:
- (i)in Norway, the Minister of Finance and Customs or his authorised representative;
- (ii)in the Netherlands Antilles, the Minister of Finance or his authorised 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.
