Artikel 3

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 the Republic of Moldova (Moldova), as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and the Republic of Moldova (Moldova);
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 “Moldova” means the Republic of Moldova and, when used in a geographical sense, means the territory of Moldova including its internal waters and aerial space over which the Republic of Moldova exercises sovereign rights to exploration and exploitation of natural resources, in accordance with the norms of international law;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term “company” means any body corporate, any legal person or any entity that 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 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;
h) 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;
i) the term “competent authority” means: (i) in the Netherlands the Minister of Finance or his duly authorized representative;
(ii) in Moldova the Minister of Finance or his duly authorized representative.
(i) in the Netherlands the Minister of Finance or his duly authorized representative;
(ii) in Moldova the Minister of Finance or his duly 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 tax laws of that State prevailing over a meaning given to the term under other laws of that State.