- 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 (the Netherlands) or the United Arab Emirates, as the context requires;
- 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;
- c)The term “the United Arab Emirates” means the United Arab Emirates and when used in a geographical sense, means the area in respect of which the United Arab Emirates has sovereignty, including its territorial sea, as well as those areas within which the United Arab Emirates, in accordance with international law, exercises jurisdiction or sovereign rights.
- 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 term “enterprise” applies to the carrying on of any business;
- 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 of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
- i)the term “national” means:
- (i)in the case of the Netherlands:any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands;
- (ii)in the case of the United Arab Emirates:any individual possessing the nationality of the United Arab Emirates and any legal person, partnership and other body corporate deriving its status as such from United Arab Emirates law;
- j)the term “competent authority” means:
- (i)in the Netherlands: the Minister of Finance or his authorised representative;
- (ii)in United Arab Emirates: the Minister of Finance and Industry or his authorised representative;
- k)the term “business” includes the performance of professional services and of other activities of an independent character.
- 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 that 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.
