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ARTICLE 3
General Definitions
(1) In this Convention, unless the context otherwise requires:
- (a) The term "Czechoslovakia" means the Czechoslovak Socialist Republic;
- (b) The term "Sweden" means the Kingdom of Sweden and includes any area outside the territorial sea of Sweden within which under the laws of Sweden and in accordance with international law the rights of Sweden with respect to the exploration and exploitation of the natural resources on the sea bed or in its subsoil may be exercised;
- (c) The terms "a Contracting State" and "the other Contracting State" mean Czechoslovakia or Sweden, as the context requires;
- (d) The term "person" comprises 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 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;
- (g) The term "national" means:
- (i) Any individual possessing the nationality of a Contracting State;
- (ii) Any legal person, partnership and association deriving its status as such from the law in force in a Contracting State;
- (h) The term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
- (i) The term "competent authority" means:
- (i) In the case of Czechoslovakia, the Minister of Finance of the Czechoslovak Socialist Republic or his authorized representative;
- (ii) In the case of Sweden, the Minister of the Budget or his authorized representative.
(2) In 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.