ARTICLE 3
General Definitions
(1) In this Convention, unless the context otherwise requires:
(a) The term "Poland" means the Polish People's Republic, and when used in a
geographical sense the term "Poland" includes:
(i) The territorial sea thereof, and
(ii) The seabed and subsoil of the submarine areas adjacent to the coast
thereof, but beyond the territorial sea, over which Poland exercises Sovereign
rights, in accordance with international law, for the purpose of exploration for and
exploitation of the natural resources of such areas, but only to the extent that the
person, property, or activity to which this Convention is being applied is
connected with such exploration or exploitation.
(b) The term "United States" means the United States of America, and when used
in a geographical sense the term "United States" means the States thereof and the District
of Columbia and also includes:
(i) The territorial sea thereof, and
(ii) The seabed and subsoil of the submarine areas adjacent to the coast
thereof, but beyond the territorial sea, over which the United States exercises
sovereign rights, in accordance with international law, for the purpose of
exploration for and exploitation of the natural resources of such areas, but only to
the extent that the person, property, or activity to which this Convention is being
applied is connected with such exploration or exploitation.
(c) The terms "Contracting State" and "the other Contracting State" mean the
Polish People's Republic or the United States of America as the context requires.
(d) The term “person” includes an individual, a trustee or administrator, a
company or juridical person, and any other body of persons.
(e) The term "company" means any corporate body or any entity which is treated
as a corporate body for tax purposes.
(f) (i) The term "Polish company" means a corporation, or any
unincorporated entity treated as a Polish corporation for purposes of Polish tax,
which is created or organized under the laws of Poland; and
(ii) The term "United States company" means a corporation, or any
unincorporated entity treated as a United States corporation for purposes of
United States tax, which is created or organized under the laws of the United
States or any state thereof or the District of Columbia.
(g) The term "resident of Poland" means:
(i) A Polish company, and
(ii) Any person (except a company or any entity treated under Polish law
as a company) resident in Poland for purposes of its tax, but in the case of a
partnership, trustee or administrator only to the extent that the income derived by
such person in that capacity is subject to Polish tax as the income of a resident.
(h) The term "resident of the United States" means:
(i) A United States company, and
(ii) Any person (except a company or any entity treated as a corporation
for United States tax purposes) resident in the United States for purposes of its
tax, but in the case of a partnership, trustee or administrator only to the extent that
the income derived by such person in that capacity is subject to United States tax
as the income of a resident.
(i) 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.
(j) The term "competent authority" means:
(i) In the case of Poland, the Minister of Finance; and
(ii) In the case of the United States, the Secretary of the Treasury or his
delegate.
(k) The term "State" means any national State, whether or not one of the
Contracting States.
(l) The term "tax" means any tax imposed by the United States or Poland,
whichever is applicable, to which this Convention applies by virtue of Article 2.
(m) The term "international traffic" means any voyage of a ship or aircraft
operated by a resident of a Contracting State except where such voyage is confined solely
to places within that Contracting State.
(2) Any other term used in this Convention and not defined in this Convention shall, unless
the context otherwise requires, have the meaning which it has under the laws of the Contracting
State whose tax is being determined. Notwithstanding the preceding sentence, if the meaning of
such a term under the laws of one of the Contracting States is different from the meaning of the
term under the laws of the other Contracting State, or if the meaning of such a term is not readily
determinable under the laws of one of the Contracting States, the competent authorities of the
Contracting States may, in order to prevent double taxation or to further any other purpose of this
Convention, establish a common meaning of the term for the purposes of this Convention.