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.
ARTICLE 3
General Definitions
(1) For the purposes of this Convention, unless the context otherwise requires:
- (a) Where in any provision in this Convention the terms "a Contracting State" and "the other Contracting State" are used these terms shall refer to:
- (i) Where that Contracting State is the Kingdom of Norway:
- The land territory, internal waters, the territorial sea and the area beyond the territorial sea where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the terms do not comprise Svalbard, Jan Mayen and the Norwegian dependencies ("biland");
- (ii) Where that Contracting State is the Czech Republic:
- The territory of the Czech Republic over which, under Czech legislation and in accordance with international law, the sovereign rights of the Czech Republic are exercised;
- (i) Where that Contracting State is the Kingdom of Norway:
- (b) the term person includes an individual, a company and any other body of persons;
- (c) the term company means anybody corporate or any entity which is treated as a body corporate for tax purposes;
- (d) the term "enterprise" applies to the carrying on of any business;
- (e) 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;
- (f) the term "business" includes also the performance of professional services and of other activities of an independent character;
- (g) 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;
- (h) the term competent authority means:
- (i) in Norway, the Minister of Finance or his authorised representative;
- (ii) in the Czech Republic, the Minister of Finance or his authorised representative;
- (i) the term national means:
- (i) any individual possessing the nationality of a Contracting State;
- (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
(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.