Artikel 3

1. For the purposes of this Convention, unless the context otherwise requires:
(a) the term “State” means the Netherlands or Sri Lanka, as the context requires; the term “States” means the Netherlands and Sri Lanka;
(b) the term “the Netherlands” comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the sea-bed and its subsoil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
(c) the term “Sri Lanka” means the Democratic Socialist Republic of Sri Lanka, including any area outside the territorial sea of Sri Lanka which in accordance with international law has been or may hereafter be designated, under the laws of Sri Lanka concerning the Continental Shelf, as an area within which the rights of Sri Lanka with respect to the sea-bed and subsoil and the 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 which is treated as a body corporate for tax purposes;
(f) the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other 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 one of the States, except when the ship or aircraft is operated solely between places in the other State;
(h) the term “national” means: 1. any individual possessing the nationality of one of the States;
2. any legal person, partnership and association deriving its status as such from the laws in force in one of the States.
1. any individual possessing the nationality of one of the States;
2. any legal person, partnership and association deriving its status as such from the laws in force in one of the States.
(i) the term “competent authority” means: 1. in the Netherlands the Minister of Finance or his duly authorized representative;
2. in Sri Lanka the Commissioner-General of Inland Revenue.
1. in the Netherlands the Minister of Finance or his duly authorized representative;
2. in Sri Lanka the Commissioner-General of Inland Revenue.
2. As regards the application of the Convention by one of the States 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.