DT6902 - DT: Falkland Islands: double taxation agreement, Article 3: General definitions
(1) For the purposes of this Arrangement, 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 "the Falkland Islands" means the colony of the Falkland Islands, the territorial sea of the "Falkland Islands and any area outside the territorial sea of the Falkland Island which is a designated area (and for the purposes of this sub- paragraph "designated area" has the same meaning as it has in Proclamation Number 1 of 1991 of the Falkland Islands) or any other area in relation to which the Crown in right of government of the Falkland Islands exercises jurisdiction over the exploration and exploitation of the non-living resources of the sea bed and sub-soil;
(c) the terms "a territory" and "the other territory" mean the United Kingdom or the Falkland Islands, as the context requires;
(d) the term "person" includes an individual, a company and any other body of persons, but does not include a partnership;
(e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
(f) the terms "enterprise of a territory" and "enterprise of the other territory" mean respectively an enterprise carried on by a resident of a territory and an enterprise carried on by a resident of the other territory;
(g) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a territory, except when the ship or aircraft is operated solely between places in the other territory;
(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 the Falkland Islands the Commissioner of Taxation or his authorised representative.
(2) As regards the application of this Arrangement at any time by a territory, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the laws of that territory for the purposes of the taxes to which this Arrangement applies, any meaning under the applicable tax laws of that territory prevailing over a meaning given to the term under other laws of that territory.
