Artikel 3

1. For the purposes of this Agreement, unless the context otherwise requires:
a) the term “a Contracting State” means the Kingdom of the Netherlands (the Netherlands) or the State of Kuwait (Kuwait), as the context requires; the term ``Contracting States” means the Kingdom of the Netherlands (the Netherlands) and the State of Kuwait (Kuwait);
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 “Kuwait” means the territory of the State of Kuwait and includes any area beyond the territorial sea which in accordance with international law has been or may hereafter be designated under the laws of Kuwait, as an area in which Kuwait may exercise sovereign rights or jurisdiction;
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 which 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: 1. any individual possessing the nationality of a Contracting State;
2. any legal person, partnership and 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 and 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 Kuwait: the Minister of Finance or an authorized representative of the Minister of Finance;
1. in the Netherlands: the Minister of Finance or his duly authorized representative;
2. in Kuwait: the Minister of Finance or an authorized representative of the Minister of Finance;
j) the term “tax” means the Netherlands tax or Kuwaiti tax, as the context requires.
2. As regards the application of this Agreement 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 Contracting State concerning the taxes to which this Agreement applies.