Article 3 General definitions

1.

a)

the terms ‘a Contracting State’ and ‘the other Contracting State’ mean the Kingdom of the Netherlands (the Netherlands) or the Sultanate of Oman, as the context requires;

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;

c)

the term ‘Sultanate of Oman’ means the territory of the Sultanate of Oman and the islands belonging thereto, including the territorial waters and any area outside the territorial waters over which the Sultanate of Oman may, in accordance with international law and the laws of the Sultanate of Oman, exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea-bed and the sub-soil and the superjacent waters;

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 operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

h)

the term ‘competent authority’ means:

(i)

in the case of the Netherlands, the Minister of Finance or his authorised representative;

(ii)

in the case of the Sultanate of Oman, the Minister of National Economy and Supervisor of the Ministry of Finance or his authorised representative;

i)

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.