- 1
- For the purposes of this Agreement, unless the context otherwise requires:
-
- a)the term “State” means Turkey or the Netherlands, as the context requires; the term “States” means Turkey and the Netherlands;
- b)
- (i)the term “Turkey” means the territory of the Republic of Turkey, including any area in which the laws of Turkey are in force, as well as the part of the sea bed and its sub-soil under the Black Sea, the Aegean Sea, and the Mediterranean to the extent that that area in accordance with international law has been or may hereafter be designated under Turkish laws as an area within which Turkey exercises sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed and its sub-soil;
- (ii)the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including the part of the sea bed and its sub-soil under the North Sea, to the extent that that area in accordance with international law has been or may hereafter be designated under Netherlands laws as an area within which the Netherlands may exercise certain rights with respect to the exploration and exploitation of the natural resources of the sea bed or its sub-soil;
- c)the term “tax” means any tax covered by Article 2 of this Agreement;
- d)the therm “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 term “legal head office” means in the case of Turkey the Registered Office under the Turkish Code of Commerce and in the case of the Netherlands the place of incorporation under Netherlands law;
- g)the term “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;
- h)the term “intrnational traffic” means any transport by a ship, an aircraft or a road vehicle operated by an enterprise of one of the States, except when the ship, aircraft or road vehicle is operated solely between places in the other State;
- i)the term “nationals” means:
- (i)in relation to Turkey, any individual possessing Turkish nationality in accordance with the Turkish Nationality Code and any legal person, partnership or association deriving its status as such from the law in force in Turkey;
- (ii)in relation to the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the law in force in the Netherlands;
- j)the term “competent authority” means:
- (i)in Turkey, the Minister of Finance and Customs or his duly authorized representative;
- (ii)in the Netherlands, the Minister of Finance or his duly authorized representative.
- 2
- As regards the application of this 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.
