Doppelbesteuerung

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): …...