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1. For the purposes of this Agreement, unless the context otherwise requires: a) “Contracting Party” and “the other Contracting Party” mean the Government of the Federal Republic of Germany or the Government of Jersey, as the context requires; b) “Federal Republic of Germany”, when used in a geographical sense, means the area in which the tax law of the Federal Republic of Germany is in force; c) “Jersey”, when used in a geographical sense, means the Bailiwick of Jersey, including its territorial sea; d) “competent authority” means: (i) in the case of the Federal Republic of Germany, the Federal Ministry of Finance or the agency to which it has delegated its power, (ii) in the case of Jersey, the Treasury and Resources Minis- ter or his authorised representative; e) “person” includes an individual, a company and any other body of persons; f) “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; g) “enterprise” applies to the carrying on of any business; h) “business” includes the performance of professional services and of other activities of an independent character; i) “enterprise of a Contracting Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party or an enterprise carried on by a resident of the other Contracting Party.
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2. As regards the application of the Agreement at any time by a Contracting Party 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 Contracting Party for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party.