Artikel 4

1. For the purposes of this Agreement:
a) the term “Party” means the Argentine Republic or the Kingdom of the Netherlands, in respect of Aruba, as the context requires;
b) the term “competent authority” means: (i) in the case of the Argentine Republic, the Federal Administration of Public Revenues or its authorised representatives;
(ii) in the case of Aruba, the Minister in charge of Finance or an authorised representative of the Minister;
(i) in the case of the Argentine Republic, the Federal Administration of Public Revenues or its authorised representatives;
(ii) in the case of Aruba, the Minister in charge of Finance or an authorised representative of the Minister;
c) the term “person” includes an individual, a company and any other body of persons;
d) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
e) 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 and 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;
f) 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;
g) the term “recognised stock exchange” means any stock exchange agreed upon by the competent authorities of the Parties;
h) 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;
i) the term “tax” means any tax to which the Agreement applies;
j) the term “Applicant Party” means the Party requesting information;
k) the term “Requested Party” means the Party requested to provide information;
l) the term “information gathering measures” means laws and administrative or judicial procedures that enable a Party to obtain and provide the requested information;
m) the term “information” means any fact, statement or record in any form whatever, necessary for the administration and enforcement of the taxes covered under the Agreement; and
n) the term “tax offences” means crimes or offences that are committed within the tax field and that are considered as such under domestic laws, irrespective of whether contained in the tax laws, the Criminal Code or other statutes.
2. As regards the application of this Agreement at any time by any of the Parties, 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, while the meaning under the applicable tax laws of that Party prevails over a meaning given to the term under other laws of that Party.