Article 3 General definitions

1.

a)

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

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 ‘Azerbaijan’ means the territory of the Republic of Azerbaijan, including the internal waters of the Republic of Azerbaijan, the Caspian Sea (Lake) sector belonging to the Republic of Azerbaijan, the air space above the Republic of Azerbaijan within which the sovereign rights and jurisdiction of the Republic of Azerbaijan are implemented in respect to sub-soil, sea bed and natural resources and any other area which has been or may hereinafter be determined in accordance with international law and legislation of the Republic of Azerbaijan;

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 ‘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 duly authorised representative;

(ii)

in Azerbaijan the Ministry of Finance and the Ministry of Taxes.

2.