background image
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 Agreement, unless the context otherwise requires:

  • (a) the term "person" includes an individual, a company and any other body of persons;
  • (b) the term "company" means anybody corporate or any entity that is treated as a body corporate for tax purposes;
  • (c) the term "enterprise" applies to the carrying on of any business;
  • (d) 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;
  • (e) the term "international traffic" means any transport by a ship or aircraft operated by a resident of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (f) the term "competent authority" means:
    • (i) in the case of New Zealand, the Commissioner of Inland Revenue or an authorized representative;
    • (ii) in the case of the Czech Republic, the Minister of Finance or an authorised representative;
  • (g) the term "national", in relation to a Contracting State, means any individual possessing the nationality or citizenship of that Contracting State;
  • (h) the term "business" also includes the performance of professional services and of other activities of an independent character;
  • (i) the terms "a Contracting State" and "the other Contracting State" mean the Czech Republic or New Zealand, as the context requires;
  • (j)
    • (i) the term "New Zealand" means the territory of New Zealand but does not include Tokelau; it also includes any area beyond the territorial sea designated under New Zealand legislation and in accordance with international law as an area in which New Zealand may exercise sovereign rights with respect to natural resources;
    • (ii) the term "the Czech Republic" means 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.

(2) For the purposes of Articles 10, 11 and 12, where a trustee of a trust is subject to tax in New Zealand in respect of dividends, interest or royalties derived by the trust from sources in the Czech Republic, such trustee shall be deemed to be the beneficial owner of the dividends, interest or royalties.

(3) As regards the application of the Agreement 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 Agreement 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.