- 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 Republic of South Africa (South Africa), 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 with respect to the seabed, its subsoil and its superjacent waters, and their natural resources;
- c)the term ‘‘South Africa’’ means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designated, under the laws of South Africa and in accordance with international law, as an area within which South Africa may exercise sovereign rights or jurisdiction;
- d)the term ‘‘business’’ includes the performance of professional services and of other activities of an independent character;
- e)the term ‘‘person’’ includes an individual, a company and any other body of persons;
- f)the term ‘‘company’’ means any body corporate or any entity that is treated as a body corporate for tax purposes;
- 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 that has its place of effective management in 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;
- (ii)any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
- k)the term ‘‘competent authority’’ means:
- (i)in the Netherlands, the Minister of Finance or an authorised representative;
- (ii)in South Africa, the Commissioner for the South African Revenue Service or an authorised representative.
- 2
- As regards the application of the provisions 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.
