Article 3 General definitions

1.

a)

the terms ‘a Contracting State’ and ‘the other Contracting State’ means the Kingdom of the Netherlands (the Netherlands) or the Republic of Slovenia (Slovenia), 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 with respect to the sea bed, its sub-soil and its superjacent waters, and their natural resources;

c)

the term ‘Slovenia’ means the Republic of Slovenia and, when used in a geographical sense, the territory of Slovenia including the sea area, sea-bed and sub-soil adjacent to the territorial sea, over which Slovenia may exercise its sovereign rights and jurisdiction in accordance with its domestic legislation and international law;

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 term ‘enterprise’ applies to the carrying on of any business;

g)

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;

h)

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;

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;

j)

the term ‘competent authority’ means:

(i)

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

(ii)

in Slovenia: the Ministry of Finance of the Republic of Slovenia or its authorized representative;

k)

the term ‘business’ includes the performance of professional services and of other activities of an independent character.

2.