DT3122 - DT: Bangladesh: 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 under the laws of the United Kingdom is an area within which the rights of the United Kingdom with respect to the sea bed and subsoil and their natural resources may be exercised;

(b) the term `Bangladesh` means the territory of the People's Republic of Bangladesh, including any area outside the territorial waters of Bangladesh which under the laws of Bangladesh is an area within which the rights of Bangladesh 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, or any British subject not possessing that citizenship or the citizenship of any other Commonwealth country or territory, provided that in either case he has the right of abode in the United Kingdom; and includes 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 Bangladesh, any individual possessing the nationality of Bangladesh and includes any legal person, partnership, association or other entity deriving its status as such from the law in force in Bangladesh;

(d) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Bangladesh, 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 Bangladesh the National Board of Revenue or its authorised representative;

(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 wholly or mainly between places in the other Contracting State;

(j) the term `political subdivision`, in relation to the United Kingdom, includes Northern Ireland.

(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.