Article 3 General Definitions

(1) For the purposes of this Agreement, unless the context otherwise requires: a) the term “Germany” means the Federal Republic of Ger- many and when used in a geographical sense, the territory of the Federal Republic of Germany as well as the area of the sea-bed, its sub-soil and the superjacent water column adjacent to the territorial sea, in so far as the Federal Republic of Germany may exercise sovereign rights and jurisdiction in conformity with international law and its national legislation for the purpose of exploring, exploiting, conserving and managing the living and non-living natural resources; b) the term “Bulgaria” means the Republic of Bulgaria and when used in a geographical sense means the territory and the territorial sea over which it exercises its State sovereign- ty, as well as the continental shelf and the exclusive eco- nomic zone over which it exercises sovereign rights and jurisdiction in conformity with international law; c) the terms “a Contracting State” and “the other Contracting State” mean Germany or Bulgaria, 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 body corporate or any enti- ty that is treated as a body corporate for tax purposes; f) the term “enterprise” applies to the carrying on of any busi- ness; g) the term “business” includes the performance of profes- sional services and of other activities of an independent character; h) the terms “enterprise of a Contracting State” and “enter- prise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State or an enterprise carried on by a resident of the other Contract- ing State; i) 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; j) the term “national” means: aa) 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 Ger- many; bb) in respect of Bulgaria: any individual possessing the nationality of the Republic of Bulgaria and any legal person, partnership and association deriving its status as such from the laws in force in Bulgaria; k) 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 Bulgaria the Minister of Finance or an authorized representative.

(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.