Article 3 General Definitions

1.

a)

the term ‘territory’ means the territory referred to in subparagraph 2(a) or 2(b) of Article 2, as the case may be. The term ‘territory’ shall not include ships of an enterprise of a territory;

b)

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

c)

the term ‘company’ means any body corporate or any entity which is treated as a body corporate for tax purposes;

d)

the terms ‘enterprise of a territory’ and ‘enterprise of the other territory’ mean respectively an enterprise carried on by a resident of a territory and an enterprise carried on by a resident of the other territory;

e)

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 territory, except when the ship or aircraft is operated solely between places in the other territory;

f)

the term ‘competent authority’ means, in the case of the territory in which the taxation law administered by the Department of Taxation, Ministry of Finance, Taipei is applied, the Department of Taxation or its authorized representative, in the case of the territory in which the taxation law administered by the Netherlands Ministry of Finance is applied, the Ministry of Finance of the Netherlands or its authorized representative.

2.