Artikel 3 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Spaanse Staat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het vermogen

Article 3 General definitions 1 In this Convention, unless the context otherwise requires: a) the term “State” means the Netherlands or Spain, as the context requires: the term “States” means the Netherlands and Spain; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe; c) the term “Spain” means the Spanish State and, when used in a geographical sense, Peninsular Spain, the Balearic and Canary Islands, the Spanish towns and province in Africa; d) the term “person” comprises an individual, a company and any other body of persons; e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; f) the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State; g) the term “competent authority” means: 1. in the Netherlands the Minister of Finance or his duly authorized representative; 2. in Spain the Minister of Finance, the General Director of Taxation or any other authority to whom the Minister delegates. 2 As regards the application of the Convention by either of the States any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Convention.