- 1
- In this Convention, unless the context otherwise requires:
-
- a)the term „State” means the Netherlands or Czechoslovakia, as the context requires;the term „States” means the Netherlands and Czechoslovakia;
- b)the term „the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the seabed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
- c)the term „Czechoslovakia” means the Czechoslovak Socialist Republic;
- d)the term „person” comprises 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 „competent authority” means:
- 1.in the Netherlands the Minister of Finance or his duly authorized representative;
- 2.in Czechoslovakia the Minister of Finance of the Czechoslovak Socialist Republic or his duly authorized representative.
- 2
- As regards the application of the Convention by either of the States any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Convention.
