Doppelbesteuerung
2023
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Chapter II. DEFINITIONS
Art. 3 General Definitions
(1) For the purposes of this Convention, unless the context otherwise requires:
The term „person“ includes an individual, a company and any other body of persons;
The term „company“ means any body corporate or any entity that is treated as a body corporate for tax purposes;
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;
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;
The term „competent authority“ means:
(In State A): ………
(In State B): ………
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