Artikel 2

1. In this Agreement, unless the context otherwise requires:
a) the terms “a Contracting State” and “the other Contracting State” mean the United Arab Emirates or the Kingdom of the Netherlands as the context requires; the term “Contracting States” means the United Arab Emirates and the Kingdom of the Netherlands;
b) as regards the Kingdom of the Netherlands, the present Agreement shall apply to the part of the Kingdom which is situated in Europe only;
c) the term “tax” means United Arab Emirates tax or Netherlands tax as the context requires;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “resident of a Contracting State” means any person, who under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of effective management or any other criterion of a similar nature;
f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; these terms shall be deemed to include those enterprises which are designated to operate air services between the Contracting States;
g) the term “international traffic” means any transport by an aircraft, owned, leased or chartered, operated by an enterprise of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State;
h) the term “operation of aircraft” means the transportation by air of persons, baggage, animals, goods or mail by an enterprise of a Contracting State, including the sale of tickets or similar documents for such transportation;
i) The term “competent authority” means: i) in the case of the United Arab Emirates, the Minister of Finance and Industry or his authorised representative;
ii) in the case of the Netherlands the Minister for Finance or his authorised representative.
i) in the case of the United Arab Emirates, the Minister of Finance and Industry or his authorised representative;
ii) in the case of the Netherlands the Minister for Finance or his authorised representative.
2. In the application of the provisions of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that Contracting State relating to the taxes which are the subject of this Agreement.