Artikel 3 Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen van nalatenschappen en verkrijgingen krachtens erfrecht

Article 3 General definitions (1) In this Convention: (a) The terms “State” and “other State” mean the United States or the Netherlands, as the context requires; (b) The term “United States” means the United States of America and when used in a geographical sense means the States thereof and the District of Columbia; (c) The term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe; (d) The term “tax” means the tax or taxes described in Article 2 which are imposed by the State (or States) indicated by the context of the term’s usage; (e) The term “credit” means a deduction from tax; and (f) The term “competent authority” means: (i) In the case of the United States, the Secretary of the Treasury or his delegate, and (ii) In the case of the Netherlands, the Minister of Finance or his duly authorized representative. (2) Any term not otherwise defined in this Convention shall, unless the context otherwise requires, have the meaning which it has under the laws of the State whose tax is being determined.