Artikel 3 Verdrag tussen het Koninkrijk der Nederlanden en Nieuw-Zeeland inzake wederzijdse bijstand bij de invordering van belastingvorderingen

Article 3 General definitions 1 For the purposes of this Convention, unless the context otherwise requires: a) the term “a Contracting State” means the Kingdom of the Netherlands (the Netherlands) or New Zealand as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and New Zealand; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe including its territorial sea, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its sub-soil and its superjacent waters, and their national resources; c) the term “New Zealand” means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue; it also includes any area beyond the territorial sea which by New Zealand legislation and in accordance with international law has been, or may hereafter be, designated as an area in which the rights of New Zealand with respect to natural resources may be exercised; d) the terms “applicant State” and “requested State” mean respectively the Contracting State applying for assistance in the recovery of tax claims and the Contracting State requested to provide such assistance; e) the term “tax claim” means any amount of taxes to which this Convention shall apply and any increases, surcharges, overdue payments, interest and costs pertaining to the said taxes, which are owed and not yet paid; 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 company or body corporate for tax purposes; h) the term “national” means: (i) 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; (ii) 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: (i) in the case of the Netherlands, the Minister of Finance or an authorised representative; (ii) in the case of New Zealand, the Commissioner of Inland Revenue or an authorised representative. 2 As regards the application of the Convention by a Contracting State, any other term not defined in the Convention shall, unless the context otherwise requires, have the meaning which it has under the laws of that State from time to time in force relating to the taxes to which the Convention applies.