Artikel 3

1. For the purposes of this Convention, unless the context otherwise requires:
a) the terms “a Contracting State” or “other Contracting State” mean the Kingdom of the Netherlands (the Netherlands) or the Republic of Armenia (Armenia), as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and the Republic of Armenia (Armenia);
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 “Armenia” means the Republic of Armenia, and when used in the geographical sense means the territory, including internal waters over which the Republic of Armenia exercises its sovereign rights and jurisdiction in accordance with international law and internal legislation;
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 “nationals” means: 1. any individual possessing the nationality of a Contracting State;
2. any legal person or organization 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 or organization 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 authorized representative;
2. in Armenia the Minister of Finance and the Minister of State Revenues or their authorized representatives.
1. in the Netherlands the Minister of Finance or his authorized representative;
2. in Armenia the Minister of Finance and the Minister of State Revenues or their authorized representatives.
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 under the law of that State concerning the taxes to which the Convention applies.