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(1) For the purposes of this Agreement, unless the context otherwise requires: a) the terms “a Contracting State” and “the other Contracting State” mean the Federal Republic of Germany or the Repub- lic of Costa Rica as the context requires, and their territories including the air space over the territory, their territorial sea and the continental shelf as well as the area of the sea-bed, its sub-soil and the superjacent water column adjacent to the territorial sea, insofar as the State concerned exercises sov- ereign rights and jurisdiction in conformity with international law and its national legislation for the purposes of exploring, exploiting, conserving and managing the living and non-living natural resources. b) the term “person” means an individual and a company; 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 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 en- terprise carried on by a resident of the other Contracting State; e) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which 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; f) the term “national” means: aa) in respect of the Federal Republic of Germany any German within the meaning of the Basic Law of the Federal Republic of Germany and any legal per- son, partnership and association deriving its status as such from the laws in force in the Federal Republic of Germany; bb) in respect of the Republic of Costa Rica any individual possessing the nationality of the Repub- lic of Costa Rica and any legal person, partnership and association deriving its status as such from the laws in force in the Republic of Costa Rica; g) the term “competent authority” means aa) in the case of the Federal Republic of Germany the Federal Ministry of Finance or the agency to which it has delegated its powers; bb) in the case of the Republic of Costa Rica the Minister of Finance (Ministro de Hacienda), his authorised rep- resentatives or the agency to which he has delegated his powers.
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(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 appli- cable tax laws of that State prevailing over a meaning given to the term under other laws of that State.