Artikel 3 Overeenkomst tussen het Koninkrijk der Nederlanden en de Islamitische Republiek Pakistan 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 Pakistan, as the context requires; the term “States” means the Netherlands and Pakistan; 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 “Pakistan” used in a geographical sense means Pakistan as defined in the constitution of the Islamic Republic of Pakistan and also includes any area outside the territorial waters of Pakistan which under international law and the laws of Pakistan is an area within which the rights of Pakistan with respect to the seabed and its 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 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 “national” means: 1. any individual possessing the nationality of one of the States; 2. any legal person, partnership and association deriving its status as such from the laws in force in one of the States; h) 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; i) the term “competent authority” means: 1. in the Netherlands: the Minister of Finance or his duly authorized representative; 2. in Pakistan: the Central Board of Revenue. 2 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.