Artikel 3

1. For the purposes of this Agreement, unless the context otherwise requires:
a) the term “Croatia” means the territory of the Republic of Croatia as well as those maritime areas adjacent to the outer limit of territorial sea, including seabed and sub-soil thereof, over which the Republic of Croatia in accordance with international law and the laws of the Republic of Croatia exercises its sovereign rights and jurisdiction;
b) the term “a Contracting State” means the Republic of Croatia (Croatia) or Kingdom of the Netherlands (the Netherlands), as the context requires; the term “Contracting States” means the Republic of Croatia (Croatia) and Kingdom of the Netherlands (Netherlands);
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 “person” includes an individual, a company and any other body of persons;
e) the term “company” means any body corporate 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, a boat engaged in inland waterways transport or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, boat 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 Croatia the Minister of Finance or his duly authorised representative;
(ii) in the Netherlands the Minister of Finance or his duly authorised representative.
(i) in Croatia the Minister of Finance or his duly authorised representative;
(ii) in the Netherlands the Minister of Finance or his duly authorised representative.
2. As regards the application of the Agreement at any time 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 Agreement 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.