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 Georgia, as the context requires; the term “Contracting States” means the Kingdom of the Netherlands (the Netherlands) and Georgia;
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 “Georgia” means the territory within the state borders of Georgia, including land territory, internal waters and territorial sea and the air space above them, in respect of which Georgia exercises its sovereignty, as well as the exclusive economic zone and continental shelf adjacent to its territorial sea in respect of which Georgia exercises its sovereign rights in accordance with 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 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. all individuals possessing the nationality of a Contracting State;
2. all legal persons, and in the case of the Netherlands all partnerships and associations, deriving their status as such from the laws in force in a Contracting State;
1. all individuals possessing the nationality of a Contracting State;
2. all legal persons, and in the case of the Netherlands all partnerships and associations, deriving their 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 Georgia the Ministry of Finance or its duly authorized representative.
1. in the Netherlands the Minister of Finance or his duly authorized representative;
2. in Georgia the Ministry of Finance or its duly authorized representative.
2. As regards the application of the 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 State concerning the taxes to which the Agreement applies.