Artikel 2

1. For the purposes of this Agreement, the terms “company resident in Denmark” and “company resident in Aruba” mean any company which under the laws of a Party, is liable to tax therein by reason of its domicile, residence, place of management or any other criterion of a similar nature. The terms “company resident in Denmark” and “company resident in Aruba” do not include any company which is liable to tax in a Party in respect of only income from sources in that Party.
2. Where by reason of the provisions of paragraph 1 a company is resident of both Parties, the competent authorities of the Parties shall endeavour to settle the question by mutual agreement.