DT2520.3 - Argentina: double taxation agreement, Article 3: General definitions

(1) For the purposes of this Convention, unless the context otherwise requires:

(a) the term `United Kingdom` means Great Britain and Northern Ireland, including its territorial sea, as well as any maritime area situated beyond the territorial sea which has been or might in the future be designated under the laws of the United Kingdom, in accordance with international law, as an area within which the United Kingdom may exercise rights with regard to the seabed and subsoil and the natural resources; and any territory to which this Convention may have been extended in accordance with the provisions of Article 29;

(b) the term `Argentina` means the Republic of Argentina, including its territorial sea, as well as any maritime area situated beyond the territorial sea which has been or might in the future be designated under the laws of Argentina, in accordance with international law, as an area within which Argentina may exercise rights with regard to the seabed and subsoil and the natural resources :-

(c) the term `national` means:

(i) in relation to the United Kingdom, any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, 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 Argentina:

(aa) any individual possessing the nationality of the Republic of Argentina;

(bb) any legal person, partnership or association deriving its status as such from the laws in force in the Republic of Argentina;

(d) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Argentina, as the context requires;

(e) the term `person` comprises an individual, a company and any other body of persons;

(f) the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;

(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 of a Contracting State, except when the ship or aircraft is operated solely between places in 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 Argentina, the Ministry of Economy, Works and Public Services, Secretary of Public Revenue (el Ministerio de Economía y Obras y Servicios Públicos, Secretaría de Ingresos Públicos).

(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.