- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)the term “a Contracting State” means the Kingdom of the Netherlands (the Netherlands) or Romania, as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and Romania;
- b)the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its sub-soil and its superjacent waters, and their natural resources;
- c)the term “Romania” indicates the territory of Romania including its territorial sea and the air space over the territory and the territorial sea over which Romania exercises sovereignty, as well as the contiguous zone and the Continental Shelf and the exclusive economic zones over which Romania exercises jurisdiction, respectively sovereign rights in accordance with its internal law and with the international law;
- 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 that 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, aircraft or railway vehicle operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, aircraft or railway vehicle is operated solely between places in the other Contracting State;
- h)the term “national” means:
- (i)in the Netherlands, any individual possessing the nationality of the Netherlands, any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands;
- (ii)in Romania, any individual possessing the citizenship of Romania and any legal person, body of persons and any other entity deriving its status as such from the laws in force in Romania;
- i)the term “competent authority” means:
- (i)in the Netherlands the Minister of Finance or his authorized representative;
- (ii)in Romania the Minister of Finance or his authorized representatives.
- 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 which 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.
