Doppelbesteuerung
2020
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Chapter II DEFINITIONS
Art. 3 General Definitions
(1) For the purposes of this Convention, unless the context otherwise requires:
(a) The term “person” includes an individual, a company and any other body of persons;
(b) The term “company” means any body corporate or any entity that 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 “international traffic” means any transport by a ship or aircraft, except when the ship or aircraft is operated solely between places in a Contracting State and the enterprise that operates the ship or aircraft is not an enterprise of that State;
(e) The term “competent authority” means:
(i) (In State A): . . . . . . . . . . .
(ii) (In State B): . . . . . . . . . . .
(f) 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.
(2) As regards the a...