DT17602 - DT: Spain: double taxation agreement, Article 3: General definitions

(1) In this Convention, unless the context otherwise requires:
(a) 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;
(b) the term `Spain` means the Spanish State and, when used in a geographical sense, Peninsular Spain, the Balearic and Canary Islands, and the Spanish towns and territories in Africa, including any area outside the territorial sea of Spain which in accordance with international law has been or may hereafter be designated, under the laws of Spain concerning the Continental Shelf, as an area within which the rights of Spain with respect to the sea bed and subsoil and their natural resources may be exercised;
(c) the term `national` means:

(i) in relation to the United Kingdom, any citizen of the United Kingdom and Colonies who derives his status as such from his connection with the United Kingdom and any legal person, association or other entity deriving its status as such from the law in force in the United Kingdom;
(ii) in relation to Spain, any individual possessing the nationality of Spain and any legal person, partnership or association deriving its status as such from the law in force in Spain;

(d) the term `international traffic` means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
(e) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Spain as the context requires;
(f) the term `person` comprises an individual, a company and any other body of persons;
(g) the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;
(h) 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;
(i) the term `competent authority` means, in the case of the United Kingdom the Commissioners of Inland Revenue or their authorised representative and, in the case of Spain, the Minister of Finance, the Technical General Secretary or any other authority to whom the Minister delegates.
(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.