Article 3 General Definitions

(1) For the purposes of this Agreement, unless the context otherwise requires: a) the term “Albania” means the Republic of Albania, and when used in a geographical sense means the territory of the Republic of Albania including territorial waters and air space over them as well as any area beyond the territorial waters of the Republic of Albania which, under its laws and in accord - ance with international law, is an area within which the Republic of Albania may exercise its rights with respect to the seabed and subsoil and their natural resources; b) the term “Germany” means the Federal Republic of Germany, and when used in a geographical sense means the territory of the Federal Republic of Germany as well as the area of the sea-bed, its subsoil and the superjacent water column adjacent to the territorial sea, in so far as the Federal Repub- lic of Germany may exercise sovereign rights and jurisdiction in conformity with international law and its national legisla- tion for the purpose of exploring, exploiting, conserving and managing the living and non-living natural resources; c) the terms “a Contracting State” and “the other Contracting State” mean Albania or Germany as the context requires; d) the term “person” means an individual, a company and any other body of persons; e) the term “company” means any legal entity that is treated as a juridical person for tax purposes; f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enter- prise carried on by a resident of a Contracting State or 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 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; h) the term “national” means: aa) in respect of Albania any individual possessing the nationality of Albania and any legal person, partnership and association deriving its status as such from the laws in force in Albania; bb) in respect of Germany any German within the meaning of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the laws in force in Germany; i) the term “competent authority” means aa) in the case of Germany the Federal Ministry of Finance or the agency to which it has delegated its powers; bb) in the case of Albania the General Taxation Department.

(2) As regards the application of the Agreement at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.