Artikel 2

1). In this Agreement, unless the context otherwise requires:
(a) the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands or the Sultanate of Oman as the context requires; the term “Contracting States” means the Kingdom of the Netherlands and the Sultanate of Oman;
(b) as regards the Kingdom of the Netherlands, the present Agreement shall apply to the part of the Kingdom which is situated in Europe only;
(c) the term “tax” means Netherlands tax or Omani tax as the context requires;
(d) the term “person” includes an individual, a company and any other body of persons;
(e) the term “resident of a Contracting State” means any person, who under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of effective management or any other criterion of a similar nature;
(f) the term “enterprise of a Contracting State” means an enterprise carried on by a resident of that Contracting State; this term includes Gulf Air provided it continues to be a designated airline according to the provisions of the Air Services Agreement between the Contracting States, signed in Muscat on 23rd of November, 1982;
(g) the term “operation of aircraft” means transportation by air of persons, baggage, goods, mail or animals, by an enterprise of a Contracting State, including the sale of tickets or similar documents for such transportation;
(h) the term “international traffic” means any transport by an aircraft operated by an enterprise of a Contracting State except when the aircraft is operated solely between places in the other Contracting State.
2). In the application of the provisions of this Agreement by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Agreement.