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 Portugal or the Netherlands as the context requires;
b) the term “Portugal” means the territory of the Portuguese Republic situated in the European Continent, the archipelagoes of Azores and Madeira, the respective territorial sea and any other zone in which, in accordance with the laws of Portugal and international law, the Portuguese Republic has jurisdiction or sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed and subsoil, and of the superjacent waters;
c) 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;
d) the term “tax” means Portuguese tax or Netherlands tax as the context requires;
e) the term “person” includes an individual, a company and any other body of persons;
f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
g) 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;
h) 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;
i) the term “competent authority” means: (i) in Portugal: the Minister of Finance, the Director General of Taxation (Director-General dos Impostos) or their authorised representative;
(ii) in the Netherlands: the Minister of Finance or his duly authorised representative;
(i) in Portugal: the Minister of Finance, the Director General of Taxation (Director-General dos Impostos) or their authorised representative;
(ii) in the Netherlands: the Minister of Finance or his duly authorised representative;
j) the term “national” means: (i) any individual possessing the nationality of a Contracting State;
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
(i) any individual possessing the nationality of a Contracting State;
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that 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 tax laws of that State prevailing over a meaning given to the term under other laws of that State.