DT13552 - DT: Morocco: double taxation agreement, Article 3: General definitions
(1) ) In this Convention, unless the context otherwise requires:
- the term `Morocco` means the Kingdom of Morocco and, where used in a geographical sense, the territory of Morocco as well as any area adjacent to the territorial waters of Morocco and designated a national area for tax purposes, and in which Morocco may exercise, in accordance with international law, its rights with respect to the sea bed and sub-soil and their natural resources (Continental Shelf);
- the term `United Kingdom` means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom which in accordance with international law has been or may hereafter be designated, under the laws of the United Kingdom concerning the Continental Shelf, as an area within which the rights of the United Kingdom with respect to the sea bed and sub-soil and their natural resources may be exercised;
- the term `national` means:
(i) in relation to the Kingdom of Morocco, any individual
possessing Moroccan nationality in accordance with the Moroccan
Nationality Code, published on 6th September 1958, as well as any
legal person, partnership or other association or entity deriving
its status from the law in force in the Kingdom of Morocco;
(ii) in relation to the United Kingdom, any individual who
has under the law in the United Kingdom the status of United
Kingdom national, provided he has the right of abode in the United
Kingdom; and any legal person, partnership, association or other
entity deriving its status as such from the law in force in the
United Kingdom;
- the term `tax` means United Kingdom or Moroccan tax, as the context requires;
- the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or the Kingdom of Morocco, as the context requires;
- the term `person` comprises an individual, a company and any other body of persons;
- the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;
- 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;
- the term `competent authority` means, in the case of Morocco, the Minister of Finance or his representative duly delegated or authorised, and in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative;
- the term `international traffic` includes any voyage of a ship or aircraft other than a voyage solely between places in the Contracting State which is not the Contracting State of which a person deriving the profits of the operation of a ship or aircraft is a resident.
(2) As regards the application of this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Convention.
