Artikel 3

1. In this Agreement, unless otherwise defined:
a. The term “competent authority” means: (i) in the case of the United States of America, the Secretary of the Treasury or his delegate; and
(ii) in the case of Aruba, the Minister of Finance and Economic Affairs or his authorized representative.
(i) in the case of the United States of America, the Secretary of the Treasury or his delegate; and
(ii) in the case of Aruba, the Minister of Finance and Economic Affairs or his authorized representative.
b) The term “Contracting Party” means the United States or the Kingdom of the Netherlands in respect of Aruba as the context requires.
c) The term “national” means: (i) in the case of the United States, any United States citizen and any legal person, partnership, corporation, trust, estate, association, or other entity deriving its status as such from the laws in force in the United States; and
(ii) in the case of Aruba, any individual who is a citizen of Aruba and any person other than an individual deriving its status as such from the laws of Aruba.
(i) in the case of the United States, any United States citizen and any legal person, partnership, corporation, trust, estate, association, or other entity deriving its status as such from the laws in force in the United States; and
(ii) in the case of Aruba, any individual who is a citizen of Aruba and any person other than an individual deriving its status as such from the laws of Aruba.
d) The term “person” includes an individual and a partnership, corporation, trust, estate, association or other legal entity.
e) The term “tax” means any tax to which the Agreement applies.
f) The term “information” means any fact or statement, in any form whatever, including (but not limited to) declaration of an individual and documents, records, or tangible property of a person or a Contracting Party.
g) The terms “applicant Party” and “requested Party” mean, respectively, the Contracting Party applying for or receiving information and the Contracting Party providing or requested to provide such information.
h) For purposes of determining the geographical area within which jurisdiction to compel production of information may be exercised, the term “United States” means the United States of America, including Puerto Rico, the Virgin Islands, Guam, and any other United States possession or territory.
i) For purposes of determining the geographical area within which jurisdiction to compel production of information may be exercised, the term “Aruba” means that part of the Kingdom of the Netherlands that is situated in the Caribbean area and consisting of the Island Aruba.
2. Any term not defined in this Agreement, unless the context otherwise requires or the competent authorities agree to a common meaning pursuant to the provisions of Article 5, shall have the meaning which it has under the laws of the Contracting Party relating to the taxes which are the subject of this Agreement.