DT7102 - DT: Fiji: 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 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 `Fiji` means the islands of Fiji, including the island of Rotuma and its dependencies, and includes all areas of water which in accordance with international law have been or may hereafter be designated under the laws of Fiji as areas over which the sovereignty of Fiji may be exercised with respect to the sea, the sea bed and its sub-soil and the natural resources thereof;
(c) the term `nationals` means:
(i) in relation to the United Kingdom, all citizens of the United Kingdom and Colonies who derive their status as such from their connection with the United Kingdom and all legal persons, partnerships and associations deriving their status as such from the law in force in the United Kingdom;
(ii) in relation to Fiji:
(a) all citizens of Fiji; and
(b) all legal persons, partnerships and associations deriving their status as such from the law of Fiji;
(d) the term `United Kingdom tax` means tax imposed by the United Kingdom being tax to which this Convention applies by virtue of the provisions of Article 2; the term `Fiji tax` means tax imposed by Fiji being tax to which this Convention applies by virtue of the provisions of Article 2;
(e) the term `tax` means United Kingdom tax or Fiji tax, as the context requires;
(f) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Fiji, as the context requires;
(g) the term `person` comprises an individual, a company and any other body of persons;
(h) the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;
(i) 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;
(j) 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 Fiji the Commissioner of Inland Revenue or his authorised representative;
(k) the term `international traffic` includes traffic between places in one country in the course of a voyage which extends over more than one country.
(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.
