Artikel 3 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 3 General definitions 1 For the purposes of this Convention, unless the context otherwise requires: a.the term “State” means the Netherlands or New Zealand as the context requires; the term “States” means the Netherlands and New Zealand; b.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 subsoil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law; c.the term “New Zealand”, when used in a geographical sense, means the metropolitan territory of New Zealand (including the outlying islands) but does not include the Cook Islands, Niue or Tokelau; it also includes areas adjacent to the territorial sea of the metropolitan territory of New Zealand (including the outlying islands) which by New Zealand legislation and in accordance with international law have been, or may hereafter be, designated as areas over which New Zealand has sovereign rights for the purposes of exploring them or of exploring, exploiting, conserving and managing the natural resources of the sea, or of the sea-bed and subsoil; 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 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 “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in one of the States, except when the ship or aircraft is operated solely between places in the other State; h.the term “national” means: 1. in the case of the Netherlands, any individual possessing the nationality of the Netherlands, and any legal person, partnership and association deriving its status as such from the laws in force in the Netherlands; 2. in the case of New Zealand, any individual possessing citizenship of New Zealand and any legal person, partnership and association deriving its status as such from the laws in force in New Zealand; i.the term “competent authority” means: 1. in the case of the Netherlands the Minister of Finance or his authorized representative; 2. in the case of New Zealand, the Commissioner of Inland Revenue or his authorized representative. 2 In the Convention, the terms “Netherlands tax” and “New Zealand tax” do not include any charge imposed as a penalty under the laws of either State relating to the taxes to which the Convention applies. 3 As regards the application of the Convention by one of the States any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning the taxes to which the Convention applies.