Article 3 General Definitions

(1) In this Agreement, unless the context otherwise requires: (a) the term “Federal Republic of Gemany”, when used in a geographical sense, means the territory in which the Basic Law for the Federal Republic of Germany is in force, as well as any area adjacent to the territori- al waters of the Federal Republic of Germany de- signated, in accordance with international law as related to the rights which the Federal Republic of Germany may exercise with respect to the sea bed and sub-soil and their natural resources, as domestic area for tax purposes; the term “Jamaica” means the island of Jamaica, the (b = Morant Cays, the Pedro Cays and their Dependen- cies; and when used in a geographical sense the term “Jamaica” includes the territorial waters thereof in- cluding any area outside such territorial waters which in accordance with international law and the laws of Jamaica is an area within which the rights of Jamaica with respect to the sea bed and sub-soil and their natural resources may be exercised; the terms “a Contracting State” and “the other Con- (c tracting State" mean the Federal Republic of Ger- many or Jamaica, as the context requires; (d the term “person” includes an individual, a company and any body of persons treated as an entity for tax purposes; (e the term “company” means any body corporate or any entity, which is treated as a body corporate for tax purposes; (f the terms “resident of a Contracting State” and “resident of the other Contracting State“ mean a person who is a resident of the Federal Republic of Germany or a person who is a resident of Jamaica, as the context requires; (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 "national" means: = (aa) in respect of the Federal Republic of Germany any German in the meaning of Article 116, para- graph 1, of the Basic Law for the Federal Re- public of Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany; (bb) in respect of Jamaica any individual who is a citizen of Jamaica and any legal person, associa- tion or other entity deriving its status as such from the law of Jamaica; (i = the term “competent authority” means in the case of the Federal Republic of Germany the Federal Minis- ter of Finance, and in the case of Jamaica the Minis- ter responsible for Finance or his authorised repre- sentative; (j) the term “international traffic” includes traffic be- tween places in one country in the course of a voyage which extends over more than one country.

(2) As regards the application of this Agreement by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Agree- ment.

(3) Where under this Agreement any income is exempt from tax or is taxed at a reduced rate in a Contracting State and that income is subject to tax in the other Con- tracting State by reference to the amount thereof which is remitted to or received in that other State, the exemp- tion or reduction of tax to be allowed under this Agree- ment in the first-mentioned State shall apply only to the amount so remitted or received.