Article 3 General Definitions

(1) For the purposes of this Agreement‚ unless the context otherwise requires: a) the term ”the Federal Republic of Germany” means the Federal Republic of Germany‚ and the area of the sea-bed‚ its subsoil and the superjacent water column adjacent to the territorial sea‚ wherein the Federal Republic of Germany exercises sovereign 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 ”South Africa” means the Republic of South Africa and‚ when used in a geographical sense‚ includes the territorial sea thereof as well as any area outside the territorial sea‚ including the continental shelf‚ which has been or may hereafter be designated‚ under the laws of South Africa and in accordance with international law‚ as an area within which South Africa may exercise sovereign rights or jurisdiction; c) the terms ”a Contracting State” and ”the other Contracting State” mean the Federal Republic of Germany or South Africa‚ as the context requires; d) the term ”person” includes an individual‚ a company and any other body of persons that is treated as an entity for tax purposes; e) the term ”company” means any body corporate or any entity that is treated as a body corporate for tax purposes; f) the term ”enterprise” applies to the carrying on of any business; 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 ”business” includes the performance of professional services and of other activities of an independent character; 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: i. 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 person‚ partnership and association deriving its status as such from the laws in force in the Federal Republic of Germany; ii. in respect of South Africa‚ any individual possessing the nationality of South Africa and any legal person or association deriving its status as such from the laws in force in South Africa; k) the term ”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 powers; ii. in the case of South Africa the Commissioner for the South African Revenue Service or an authorised representative.

(2) As regards the application of the provisions of this 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 this 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.