1. For the purposes of this Convention, unless the context otherwise requires:
a) the term "person" includes an individual, an estate, a trust, a partnership, a company, and any other body of persons;
b) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
c) 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;
d) the term "competent authority" means
i) in the United States: the Secretary of the Treasury or his delegate; and
ii) in Aruba: the Minister of Finance or his authorized representative;
e) the term "United States" means the United States of America, but does not include Puerto Rico, the Virgin Islands, Guam, or any other United States possession or territory;
f) the term "Aruba" means that part of the Kingdom of the Netherlands that is situated in the Caribbean area and consists of the Island of Aruba;
g) the term "Contracting State" means the United States or the Kingdom of the Netherlands in respect of Aruba as the context requires;
h) the term "national" means:
i) in relation to Aruba, an individual who has Dutch nationality and who would be eligible to vote in Aruba if he were of age and present in Aruba, provided however, if an individual is not resident in Aruba, he must either have been born in Aruba or have been a resident thereof for at least five years; and
ii) in relation to the United States, a United States citizen;
i) the term "pension fund of a Contracting State" means with respect to each Contracting State a trust, company, or other organization which is created under the laws of such State or a political subdivision thereof, which is constituted and operated exclusively to administer and provide benefits under one or more funds or plans established to provide pension, retirement, or other employee benefits, which is generally exempt from tax in a taxable year in such State, and with respect to which at least 80 percent of the benefits accrued as of the beginning of a taxable year are payable to individuals who are then residents of such State or who were residents thereof at the time their benefits accrued; and
j) the term "charitable organization of a Contracting State" means with respect to each Contracting State a religious, scientific, literary, educational or charitable organization which is organized under the laws of such State or a political subdivision thereof, which exclusively serves the public interest, which is generally exempt from tax in a taxable year in such State, and with respect to which 80 percent or more of its expenditures (not including those expenses which are ordinary and necessary costs of operating the organization) for the 3-year period ending with the close of the preceding taxable year were made for the direct or indirect benefit of individual residents of such State.
2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires or the competent authorities agree to a common meaning pursuant to the provisions of Article 25 (Mutual Agreement Procedure), have the meaning which it has under the laws of that State concerning the taxes to which the Convention applies.
