- 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 the Netherlands, orUkraine, as the context requires; the term “Contracting States” means the Kingdom of the Netherlands, in respect of the Netherlands, and Ukraine;
- b)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 “Ukraine” when used in geographical sense, means the territory of Ukraine, its Continental Shelf and its exclusive (maritime) economic zone, including any area outside the territorial sea of Ukraine which in accordance with international law has been or may hereafter be designated, as an area within which the rights of Ukraine 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 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, boat or aircraft operated by an enterprise of a Contracting State, except when the ship, boat or aircraft is operated solely between places in the other Contracting State;
- h)the term “citizens” means:
- i)in the case of the Netherlands:
- 1.all individuals possessing the nationality of the Kingdom of the Netherlands;
- 2.all legal persons, partnerships and associations deriving their status as such from the laws in force in the Netherlands;
- ii)in the case of Ukraine:
- 1.all individuals possessing the citizenship of Ukraine;
- 2.all legal persons, partnerships and associations deriving their status as such from the laws in force in Ukraine;
- i)the term “competent authority” means:
- 1.in the Netherlands, the Minister of Finance or his duly authorized representative;
- 2.in Ukraine, the Ministry of Finance of Ukraine or its authorised representative;
- j)the term “pension fund” means any plan, scheme, fund, trust or other arrangement established in a Contracting State which is:
- i)generally exempt from taxes on income in that State; and
- ii)operated principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such arrangements.
- 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.
