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 Netherlands Contracting State or the Macedonian Contracting State, as the context requires; the term “Contracting States” means the Netherlands Contracting State and the Macedonian Contracting State;
b) the territory of the Contracting States comprises respectively: 1. the Netherlands territory situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Netherlands Contracting State, 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;
2. the Macedonian territory, in a geographical sense, meaning its land, inland lake water and bottom over which it has jurisdiction or sovereign rights for the purpose of exploring, exploiting, conserving and managing natural resources, pursuant to international jurisdiction and international law;
1. the Netherlands territory situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Netherlands Contracting State, 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;
2. the Macedonian territory, in a geographical sense, meaning its land, inland lake water and bottom over which it has jurisdiction or sovereign rights for the purpose of exploring, exploiting, conserving and managing natural resources, pursuant to international jurisdiction and international law;
c) the term “person” includes an individual, a company and any other body of persons;
d) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
e) 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;
f) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
g) the term “national” means: 1. any individual possessing the nationality of a Contracting State;
2. any legal person, partnership or 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, partnership or association deriving its status as such from the laws in force in a Contracting State;
h) the term “competent authority” in relation to either Contracting State means: 1. the Netherlands Minister of Finance or his authorized representative;
2. the Macedonian Minister of Finance or his authorized representative.
1. the Netherlands Minister of Finance or his authorized representative;
2. the Macedonian Minister of Finance or his 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 at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable taxlaws of that State prevailing over a meaning given to the term under other laws of that State.