- 1
- In this Agreement, unless otherwise defined:
-
- a)The term ``competent authority" means:
- (i)in the case of the United States of America, the Secretary of the Treasury or his delegate; and
- (ii)in the case of “Curaçao, Sint Maarten and the Caribbean part of the Netherlands”, as the context requires, either:
- a.the Minister of Finance of Curaçao or his/her authorized representative; or
- b.the Minister of Finance of Sint Maarten or his/her authorized representative; or
- c.the Minister of Finance of the Netherlands or his/her authorized representative;
- b)The term ``Contracting State" means the United States or the Kingdom of the Netherlands in respect of Curaçao, Sint Maarten and the Caribbean part of the Netherlands as the context requires;
- c)The term ``national" means:
- (i)in the case of the United States, any United States citizen and any legal person, partnership, corporation, trust, estate, association, or other entity deriving its status as such from the laws in force in the United States; and
- (ii)in the case of Curaçao, Sint Maarten or the Caribbean part of the Netherlands, an individual who has Dutch nationality and who would be eligible to vote in Curaçao, Sint Maarten or the Caribbean part of the Netherlands if he were of age and present in Curaçao, Sint Maarten or the Caribbean part of the Netherlands, provided however, if an individual is not present in Curaçao, Sint Maarten or the Caribbean part of the Netherlands, he must have either been born in Curaçao, Sint Maarten or the Caribbean part of the Netherlands or have been resident thereof for at least five years;
- d)The term ``person" includes an individual and a partnership, corporation, trust, estate, association or other legal entity;
- e)The term ``tax" means any tax to which the Agreement applies;
- f)The term ``information" means any fact or statement, in any form whatever, that may be relevant or material to tax administration and enforcement, including (but not limited to):
- (i)testimony of an individual; and
- (ii)documents, records or tangible property of a person or Contracting State;
- g)The terms ``applicant State" and ``requested State" mean, respectively, the Contracting State applying for or receiving information and the Contracting State providing or requested to provide such information;
- h)For purposes of determining the geographical area within which jurisdiction to compel production of information may be exercised, the term ``United States" means the United States of America, including Puerto Rico, the Virgin Islands, Guam, and any other United States possession or territory;
- i)For purposes of determining the geographical area within which jurisdiction to compel production of information may be exercised, the term ``Netherlands Antilles" means that part of the Kingdom of the Netherlands that is situated in the Caribbean area and consisting of the Island Territories of Bonaire, Curaçao, Saba, St. Eustatius and St. Maarten (Dutch part).
- 2
- Any term not defined in this Agreement, unless the context otherwise requires or the competent authorities agree to a common meaning pursuant to the provisions of Article 5, shall have the meaning which it has under the laws of the Contracting State relating to the taxes which are the subject of this Agreement.
