Artikel 3

1. For the purposes of this Agreement, unless the context otherwise requires:
a) the terms “a Contracting State” and ”the other Contracting State” mean the Kyrgyz Republic and the Kingdom of the Netherlands, in respect of the Netherlands, as the context requires;
b) the term “Kyrgyzstan” means the Kyrgyz Republic. When used in geographical terms the term “Kyrgyzstan” means the territory on which the Kyrgyz Republic carries out sovereign rights and jurisdiction in accordance with international law and in which the taxation laws of the Kyrgyz Republic are in force;
c) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea, and any area beyond the territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its sub-soil and its superjacent waters, and their natural resources;
d) the term “person” includes an individual, 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 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;
g) the term “international traffic” means any transport by a ship or aircraft, or road vehicle operated by an enterprise of the Contracting State, except when the ship or aircraft or road vehicle is operated solely between places in the other Contracting State;
h) the term “national” means: (i) in the case of Kyrgyzstan, any individual possessing the nationality of Kyrgyzstan and any legal person, partnership or association deriving its status as such from the laws in force in Kyrgyzstan;
(ii) in the case of the Netherlands, any individual possessing the nationality of the Kingdom of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands;
(i) in the case of Kyrgyzstan, any individual possessing the nationality of Kyrgyzstan and any legal person, partnership or association deriving its status as such from the laws in force in Kyrgyzstan;
(ii) in the case of the Netherlands, any individual possessing the nationality of the Kingdom of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands;
i) the term “competent authority” means: (i) in the Kyrgyz Republic, the Ministry of Economy or its authorised representative;
(ii) in the Netherlands, the Minister of Finance or his authorised representative.
(i) in the Kyrgyz Republic, the Ministry of Economy or its authorised representative;
(ii) in the Netherlands, the Minister of Finance or his authorised representative.
2. As regards the application of the Agreement 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 Agreement 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.