Artikel 3

1. For the purposes of this Convention, unless the context otherwise requires:
a) the term “Malta” means the Republic of Malta and, when used in a geographical sense, means the Island of Malta, the Island of Gozo and the other islands of the Maltese archipelago including the territorial waters thereof, as well as any area of the sea-bed, its sub-soil and the superjacent water column adjacent to the territorial waters, wherein Malta exercises sovereign rights, jurisdiction, or control in accordance with international law and its national law, including its legislation relating to the exploration of the continental shelf and exploitation of its natural resources;
b) the term “Curaçao” means the part of the Kingdom of the Netherlands which is situated in the Caribbean Sea and consists of the territory of Curaçao, 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 Aruba and Bonaire;
c) the terms “a Contracting State” and “the other Contracting State” mean Malta or Curaçao, as the context requires;
d) the term “person” includes an individual, a trust, a partnership, a collective investment scheme, a company and any other body of persons;
e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
f) the term “enterprise” applies to the carrying on of any business;
g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
i) the term “business” includes the performance of professional services and of other activities of an independent character;
j) the term “competent authority” means: (i) in the case of Malta: the Minister responsible for finance or his authorised representative;
(ii) in the case of Curaçao: the Minister of Finance or his authorised representative;
(i) in the case of Malta: the Minister responsible for finance or his authorised representative;
(ii) in the case of Curaçao: the Minister of Finance or his authorised representative;
k) the term “national” means: (i) in relation to Curaçao, any individual who has Dutch nationality and who would be eligible to vote in Curaçao if he were of age and present in Curaçao, provided however that, if an individual is not present in Curaçao, he must either have been born in Curaçao or have been a resident thereof for at least five years; and any legal person, partnership or association deriving its status as such from the laws in force in Curaçao;
(ii) in relation to Malta, any individual possessing the nationality of Malta; and any legal person, partnership or association deriving its status as such from the laws in force in Malta.
(i) in relation to Curaçao, any individual who has Dutch nationality and who would be eligible to vote in Curaçao if he were of age and present in Curaçao, provided however that, if an individual is not present in Curaçao, he must either have been born in Curaçao or have been a resident thereof for at least five years; and any legal person, partnership or association deriving its status as such from the laws in force in Curaçao;
(ii) in relation to Malta, any individual possessing the nationality of Malta; and any legal person, partnership or association deriving its status as such from the laws in force in Malta.
2. As regards the application of the Convention at any time by a Contracting State, 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 State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.