DT18052 - DT: Sweden: 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 seabed and
subsoil and their natural resources may be exercised;
(b) the term `Sweden` means the Kingdom of Sweden and
includes any area outside the territorial sea of Sweden within
which under the laws of Sweden and in accordance with international
law the rights of Sweden with respect to the exploitation and
exploration of the natural resources on the sea-bed or in its
subsoil may be exercised;
(c) the term `national` means:
(i) in relation to the United Kingdom, any individual who has
under the law of 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;
(ii) in relation to Sweden, any individual possessing the
nationality of Sweden and any legal person, partnership or
association deriving its status as such from the law in force in
Sweden;
(d) the term `tax` means United Kingdom tax or Swedish tax, as
the context requires;
(e) the terms `a Contracting State` and `the other
Contracting State` mean the United Kingdom or Sweden, 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 `international traffic` means any transport by
a ship or aircraft operated by an enterprise which 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;
(j) the term `political subdivision`, in relation to the
United Kingdom, includes Northern Ireland;
(k) 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 Sweden, the Minister
of Finance or his authorised representative.
(2) As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
