DT2860.3 - DT: Azerbaijan: double taxation agreement, SI95 No 762, 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 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 `Azerbaijan` means the Republic of Azerbaijan, including its sea area and any area which in accordance with international law and the domestic legislation of the Republic of Azerbaijan has been or may hereafter be designated as an area within which the rights of the Republic of Azerbaijan with respect to the sub-soil, sea bed, continental shelf and natural resources may be exercised;
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 Azerbaijan, any individual possessing the nationality of Azerbaijan and any legal person, partnership or association deriving its status as such from the laws in force in Azerbaijan;
d) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Azerbaijan, as the context requires;
e) the term `person` comprises an individual, a company and any other body of persons, but subject to Paragraph (2) of this Article does not include a partnership or joint venture;
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 United Kingdom, the Commissioners of Inland Revenue or their authorised representative, and, in Azerbaijan, the Ministry of Finance and the Main State Tax Inspection or their authorised representatives.

2) A partnership or a joint venture deriving its status from Azerbaijan law which is treated as a taxable unit under the law of Azerbaijan shall be treated as a person for the purposes of this Convention.

3) As regards the application of this Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes to which the Convention applies.