Artikel 4

1. For the purposes of this Agreement, unless otherwise defined:
a) the term “Contracting Party” means the Kingdom of the Netherlands, in respect of Aruba, or the Kingdom of Denmark as the context requires;
b) the term “Aruba” means that part of the Kingdom of the Netherlands that is situated in the Caribbean area and consisting of the Island of Aruba;
c) the term “Denmark” means the Kingdom of Denmark including any area outside the territorial sea of Denmark which in accordance with international law has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea-bed or its subsoil and the superjacent waters and with respect to other activities for the exploration and economic exploitation of the area; the term does not comprise the Faroes Islands and Greenland;
d) the term “competent authority” means i) in the case of Aruba, the Minister for Finance and Economic Affairs or an authorized representative of the Minister;
ii) in the case of Denmark, the Minister for Taxation or his authorized representative;
i) in the case of Aruba, the Minister for Finance and Economic Affairs or an authorized representative of the Minister;
ii) in the case of Denmark, the Minister for Taxation or his authorized representative;
e) the term “person” includes an individual, a company and any other body of persons;
f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
g) the term “publicly traded company” means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold “by the public” if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;
h) the term “principal class of shares” means the class or classes of shares representing a majority of the voting power and value of the company;
i) the term “recognised stock exchange” means any stock exchange agreed upon by the competent authorities of the Contracting Parties;
j) the term “collective investment fund or scheme” means any pooled investment vehicle, irrespective of legal form. The term “public collective investment fund or scheme” means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed “by the public” if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
k) the term “tax” means any tax to which this Agreement applies;
l) the term “Applicant Party” means the Contracting Party requesting information;
m) the term “Requested Party” means the Contracting Party requested to provide information;
n) the term “information gathering measures” means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;
o) the term “information” means any fact, statement or record in any form whatever.
2. As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.