United Nations Model Double Taxation Convention between Developed and Developing Countries 2011:Article 3 General definitions

United Nations Model Double Taxation Convention between Developed and Developing Countries 2011

Article 3 General definitions

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

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 operated by an enterprise that 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;

(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 application of the Convention at any time by a Contracting State, 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 State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.

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