DT3866 - Botswana: double taxation agreement, Article 2: General definitions

The agreement applies for periods before the new comprehensive agreement has effect (see DT3850).

1. In this Agreement, 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 'Botswana' means the Republic of Botswana;
   
   
3. 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 any legal person, association or other entity deriving its status as such from the law in force in the United Kingdom;

(ii) in relation to Botswana, any citizen of Botswana who derives his status as such from his connection with Botswana and any other person deriving its legal status as such from the law in force in Botswana;

4. the term 'United Kingdom tax' means tax imposed by the United Kingdom being tax to which this Agreement applies by virtue of the provisions of Article 1; the term 'Botswana tax' means tax imposed by Botswana being tax to which this Agreement applies by virtue of the provisions of Article 1;
   
   
5. the term 'tax' means United Kingdom tax or Botswana tax, as the context requires;
   
   
6. the terms 'a Contracting State' and 'the other Contracting State' mean the United Kingdom or Botswana, as the context requires;
   
   
7. the term 'person' comprises an individual, a company and any other body of persons corporate or not corporate;
   
   
8. the term 'company' means any body corporate or any entity which is treated as a body corporate for tax purposes;
   
   
9. 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;
   
   
10. 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 Botswana the Commissioner of Taxes or his authorised representative;
    
    
11. the term 'political subdivision', in relation to the United Kingdom, includes Northern Ireland.
    
    

2. As regards the application of this Agreement 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 Agreement.