Artikel 4

1. For the purposes of this Agreement, unless otherwise defined the term:
a) “Contracting Party” means the Czech Republic or the Kingdom of the Netherlands, in respect of the Aruba, as the context requires;
b) “the Czech Republic” means the Czech Republic and, used in a geographical sense, means its territory, within which the Czech Republic exercises its sovereign rights and jurisdiction, in accordance with rules of international law;
c) “Aruba” means that part of the Kingdom of the Netherlands which is situated in the Caribbean Sea and consists of the territory of Aruba including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights, but excluding the part thereof relating to Curaçao;
d) “competent authority” means: i) in the case of the Czech Republic, the Minister of Finance or his authorised representative;
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 Czech Republic, the Minister of Finance or his authorised representative;
ii) in the case of Aruba, the Minister in charge of Finance or an authorised representative of the Minister;
e) “person” includes an individual, a company and any other body of persons;
f) “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
g) “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) “principal class of shares” means the class or classes of shares representing a majority of the voting power and value of the company;
i) “recognised stock exchange” means any stock exchange agreed upon by the competent authorities of the Contracting Parties;
j) “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) “tax” means any tax to which this Agreement applies;
l) “requesting Party” means the Contracting Party requesting information;
m) “requested Party” means the Contracting Party requested to provide information;
n) “information gathering measures” means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;
o) “information” means any fact, statement or record in any form whatever;
p) “criminal tax matters” means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the requesting Party;
q) “criminal proceedings” means proceedings conducted by law enforcement authorities, prosecutors and courts in order to establish guilt for violations of criminal laws and impose appropriate sentences;
r) “criminal laws” means all criminal laws designated as such under domestic law 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 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 for the purposes of taxes to which this Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.