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 Uzbekistan (Uzbekistan), as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and the Republic of Uzbekistan (Uzbekistan);
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 “Uzbekistan” means the Republic of Uzbekistan, including any area which in accordance with international law has been or may hereafter be designated under the laws of Uzbekistan as an area within which the rights of Uzbekistan with respect to the subsoil and its natural resources may be exercised;
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, aircraft or railway vehicle operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, aircraft or railway vehicle is operated solely between places in the other Contracting State;
h) the term “nationals” means: (i) any individual possessing the nationality or citizenship 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 or citizenship 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 Uzbekistan the Chairman of the State Tax Committee or his duly authorized representative.
(i) in the Netherlands the Minister of Finance or his duly authorized representative;
(ii) in Uzbekistan the Chairman of the State Tax Committee or his duly authorized representative.
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 which it has at that time under the law of that State for the purpose 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.