§
- 1. For the purposes of this Convention, unless the context otherwise requires:
§
- (a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands (Netherlands) or the United Kingdom of Great Britain and Northern Ireland (United Kingdom) as the context requires;
§
- (b) the term “Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights;
§
- (c) the term “United Kingdom” means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the seabed and subsoil and their natural resources may be exercised;
§
- (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 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 “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 “competent authority” means:
§
- (i) in the Netherlands, the Minister of Finance or his authorised representative;
§
- (ii) in the United Kingdom, the Commissioners for Her Majesty’s Revenue and Customs or their authorised representative.
§
- (j) the term “national” means:
§
- (i) in relation to the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the law in force in the Netherlands;
§
- (ii) in relation to the United Kingdom, any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the law in force in the United Kingdom.
§
- (k) the term “business” includes the performance of professional services and of other activities of an independent character;
§
- (l) the term “a pension scheme” means any plan, scheme, fund, trust or other arrangement established in a Contracting State which is:
§
- (i) generally exempt from income taxation in that State; and
§
- (ii) operated principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such arrangements.
§
- 2. As regards the application of this Convention 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 Convention 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.