Artikel 3

1. For the purposes of this Convention, unless the context otherwise requires:
a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands (the Netherlands) or the Republic of Kazakhstan (Kazakhstan), as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and the Republic of Kazakhstan (Kazakhstan);
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 natural resources;
c) the term “Kazakhstan” means the Republic of Kazakhstan. When used in a geographical sense, the term “Kazakhstan” includes the territorial waters, and also the exclusive economic zone and continental shelf in which Kazakhstan, for certain purposes, may exercise sovereign rights and jurisdiction in accordance with international law and in which the law relating to Kazakhstan are applicable;
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 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;
g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
h) the term “national” means: 1. any individual possessing the nationality of a Contracting State;
2. any legal person, company, partnership or any other association deriving its status as such from the laws in force in a Contracting State;
1. any individual possessing the nationality of a Contracting State;
2. any legal person, company, partnership or any other association deriving its status as such from the laws in force in a Contracting State;
i) the term “competent authority” means: 1. in the Netherlands: the Minister of Finance or his duly authorized representative;
2. in Kazakhstan: the Ministry of Finance or its authorized representative;
1. in the Netherlands: the Minister of Finance or his duly authorized representative;
2. in Kazakhstan: the Ministry of Finance or its authorized representative;
2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.