Article 3 Generel Definitions

(1) For the purposes of this Agreement, unless the context otherwise requires: a) the term “Turkey” means the Turkish territory including terri- torial sea and air space above it, as well as the maritime areas over which the Republic of Turkey has jurisdiction or sovereign rights for the purpose of exploration, exploitation and conservation of natural resources, pursuant to interna- tional law; b) the term “Germany” means 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 pur- poses of exploring, exploiting, conserving and managing the living and non-living natural resources; c) the terms “a Contracting State” and “the other Contracting State” mean the Federal Republic of Germany or the Repub- lic of Turkey as the context requires; d) the term “person” includes 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 “legal head office” means the statutory seat (Kanuni merkez, Sitz) within the meaning of the German Fiscal Code, or within the meaning of the Turkish Code of Commerce, re- spectively; g) 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 and an enterprise carried on by a resident of the other Contracting State; h) 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; i) the term “national” means: i) in respect of the Federal Republic of Germany any Ger- man 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 Germany; ii) in respect of the Republic of Turkey any individual pos- sessing the nationality of Turkey and any legal person, partnership and association deriving its status as such from the laws in force in Turkey; j) the term “competent authority” means: i) in the case of the Republic of Turkey, the Minister of Finance or his authorised representative; and ii) in the case of the Federal Republic of Germany, the Federal Ministry of Finance or the agency to which it has delegated its powers.

(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.