DT2802 - DT: Austria: 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 `Austria` means the Republic of Austria;
(c) the term `nationals` means:

(i) in relation to the United Kingdom, all citizens of the United Kingdom and Colonies who derive their status as such from their connection with the United Kingdom and all legal persons, partnerships and associations deriving their status as such from the law in force in the United Kingdom; (ii) in relation to Austria, all Austrian nationals and all legal persons, partnerships, associations and other entities deriving their status as such from the law in force in Austria;

(d) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Austria, 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 `competent authority` means, in the case of the United Kingdom the Commissioners of Inland Revenue or their authorised representative, and in the case of Austria the Federal Ministry of Finance.
(2) Where under any provision of this Convention income is relieved from Austrian tax and, under the law in force in the United Kingdom, an individual, in respect of the said income, is subject to tax by reference to the amount thereof which is remitted to or received in the United Kingdom and not by reference to the full amount thereof then the relief to be allowed under this Convention in Austria shall apply only to so much of the income as is remitted to or received in the United Kingdom.
(3) 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.