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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


General Definitions

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

  • (a) the terms "Contracting State" and "other Contracting State" mean, as appropriate, France or Andorra;
  • (b) The term "France" means the European and overseas departments of the French Republic, including the territorial sea, and beyond thereof, the areas over which, in accordance with international law, French Republic has sovereign rights and exercises its jurisdiction;
  • (c) The term "Andorra" means the territory of the Principality of Andorra;
  • (d) the term "person" includes an individual, a company and any other body of persons;
  • (e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
  • (f) the term "enterprise" applies to the carrying on of any activity or business;
  • (g) 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;
  • (h) the term "international traffic" means any transport by an aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the aircraft is operated solely between places in the other Contracting State;
  • (i) the term "competent authority" means:
    • (i) In the case of France, the Minister of Finance or his authorized representative;
    • (ii) In the case of Andorra, the Minister of Finance or his authorized representative;
  • (j) the term "national" in relation to a Contracting State means any individual possessing the nationality of that Contracting State;
  • (k) the terms "activity" for an enterprise, and "business" shall include the performance of professional services or other activities of an independent character.

(2) For the purposes of the application of the Convention, at any time, by a Contracting State, any term or expression that is not defined therein shall have, unless the context otherwise requires, the meaning that it has at that time under the law of that State concerning the taxes to which the Convention applies, the meaning ascribed to that term or expression by the tax laws of that State shall prevail over the meaning given to it by the other branches of law of that State.