- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)the term “Zambia” means the Republic of Zambia;
- b)the term “the Netherlands” means:
- (i)the European part of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights;and
- (ii)the Caribbean part of the Netherlands which is situated in the Caribbean Sea and consists of the island territories of Bonaire, Sint Eustatius and Saba, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands in accordance with international law, exercises jurisdiction or sovereign rights, but excluding the part thereof relating to Aruba, Curaçao and Sint Maarten;
- c)the terms “a Contracting State” and “the other Contracting State” mean the Republic of Zambia (Zambia) or the Kingdom of the Netherlands (the Netherlands), as the context requires;
- d)the term “business” includes the performance of professional services and of other activities of an independent character;
- e)the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
- f)the term “competent authority” means:
- (i)in Zambia, the Commissioner-General of the Zambia Revenue Authority or his authorised representative;and
- (ii)in the Netherlands, the Minister of Finance or his authorised representative;
- g)the term “enterprise” applies to the carrying on of any business;
- h)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;
- i)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;
- j)the term “national” means:
- (i)any individual possessing the nationality of a Contracting State; and
- (ii)any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
- k)the term “person” includes an individual, a company and any other body of persons;
- l)the term “a pension fund” means any scheme, fund or other arrangement established in a Contracting State which is:
- (i)generally exempt from taxes on income in that State;and
- (ii)operated principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such arrangements.
- 2
- As regards the application of this 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 this 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.
