- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- a)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;
- b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe including the part of the sea-bed and its subsoil under the North Sea, to the extent that this area in accordance with international law has been or may hereafter be designated under Netherlands laws as an area within which the Netherlands may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea-bed or its subsoil;
- c)the terms “a Contracting State” and “the other Contracting State” mean Sweden or the Netherlands, as the context requires; the term “the Contracting States” means Sweden and the Netherlands;
- d) the term “person” includes an individual, a company and any body of persons;
- e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
- f)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;
- g)the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which 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;
- h)the term “national” means:
- 1.any individual possessing the nationality of a Contracting State;
- 2.any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
- i) the term “competent authority” means:
- 1. in Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Convention;
- 2. in the Netherlands, the Minister of Finance or his duly authorized representative.
- 2
- As regards the application of the Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
