Artikel 2 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 2 General definitions 1 In this Convention, unless the context otherwise requires - (a) the term “State” means the Netherlands or Singapore, as the context requires; (b) the term “States” means the Netherlands and Singapore; (c) the term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the seabed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law; (d) the term “Singapore” means the Republic of Singapore; (e) the term “tax” means Netherlands tax or Singapore tax, as the context requires; (f) the term “person” includes an individual, a company and any other body of persons; (g) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (h) 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; (i) the term “competent authority” means (i) the Netherlands the Minister of Finance or his authorised representative; (ii) in Singapore the Minister for Finance or his authorised representative. 2 As regards the application of this 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.