DT3660.3 - DT: Bolivia: double taxation agreement, SI 95 No.2707, Article 3: General definitions

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

1. 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;
   
   
2. the term `Bolivia` means the Republic of Bolivia and, when used in a geographical sense , the area in which the taxation laws of the Republic of Bolivia apply;
   
   
3. 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 Bolivia, any Bolivian national and any legal person, partnership and other association of persons established in accordance with the Constitution and laws in force in the Republic of Bolivia;

4. the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Bolivia, as the context requires;
   
   
5. the term `person` comprises an individual, a company and any other body of persons, but does not include a partnership;
   
   
6. the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;
   
   
7. 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;
   
   
8. 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;
   
   
9. 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 Bolivia, the Ministry of Finance and Economic Development or its authorised representative.
   
   

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.