- 1
- For the purposes of this Agreement, unless the context otherwise requires:
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- a)the term “Contracting Party” means the Kingdom of the Netherlands, in respect of Aruba, or the Kingdom of Sweden as the context requires;
- b)the term “Sweden” means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction;
- c)the term “Aruba” means that part of the Kingdom of the Netherlands that is situated in the Caribbean area and consisting of the Island of Aruba;
- d)the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
- e)the term “competent authority” means:
- (i)in the case of Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Agreement;
- (ii)in the case of Aruba, the Minister of Finance and Economic Affairs or his authorised representative.
- 2
- As regards the application of this Agreement at any time by a Contracting Party, 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 Party for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
