Art. 3 Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Zweden tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting

1. For the purposes of this Convention, unless the context otherwise requires: the terms “a Contracting State” and “the other Contracting State” mean the Kingdom of the Netherlands, in respect of the Netherlands, or Sweden, as the context requires; the term “the Netherlands” means the European part of the Kingdom of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; the term “Sweden” means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction; the term “person” includes an individual, a company and any other body of persons; the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; the term “enterprise” applies to the carrying on of any business; 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; the term “international traffic” means any transport by a ship or aircraft except when the ship or aircraft is operated solely between places in a Contracting State and the enterprise that operates the ship or aircraft is not an enterprise of that State; the term “competent authority” means: in the Netherlands: the Minister of Finance or his authorised representative; in Sweden: the Government, its authorised representative or the authority which is designated as a competent authority for the purposes of this Convention; the term “national”, in relation to a Contracting State, means: any individual possessing the nationality of that Contracting State; and any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; the term “business” includes the performance of professional services and of other activities of an independent character; the term “recognised pension fund” of a Contracting State means an entity or arrangement established in that State that is treated as a separate person under the taxation laws of that State and: that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (i). 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.

General definitions

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