Article 3 General definitions

1.

a)

the term ‘a Contracting State’ means the Kingdom of the Netherlands (the Netherlands) or the Republic of Poland (Poland), as the context requires; the term ‘Contracting States’ means the Kingdom of the Netherlands (the Netherlands) and the Republic of Poland (Poland);

b)

the term ‘the Netherlands’ means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its sub-soil and its superjacent waters, and their natural resources;

c)

the term ‘Poland’ when used in a geographical sense means the territory of the Republic of Poland, including any area beyond its territorial waters, within which under the laws of the Republic of Poland and in accordance with international law, the Republic of Poland exercises its sovereign rights over the sea-bed, its subsoil and its superjacent waters and their natural resources;

d)

the term ‘person’ includes an individual, a company and any other body of persons;

e)

the term ‘company’ means any body corporate or any entity that 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 or boat engaged in inland waterways transport operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, aircraft or boat is operated solely between places in the other Contracting State;

h)

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;

i)

the term ‘competent authority’ means:

(i)

in the Netherlands the Minister of Finance or his authorized representative;

(ii)

in Poland the Minister of Finance or his authorized representative;

j)

the term ‘recognized pension fund’ of a State means an entity or arrangement established in that State that is treated as a separate person under the taxation laws of that State and:

(i)

that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or

(ii)

that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (i).

2.