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) the term "Slovenia" means the Republic of Slovenia and when used in a geographical sense, means the territory of the Republic of Slovenia, including the territorial sea and any other area in the sea and in the air within which the Republic of Slovenia, in accordance with international law, exercises sovereign rights and jurisdiction;
- (b) the term "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;
- (c) the terms "a Contracting State" and "the other Contracting State" mean Slovenia or the Czech Republic as the context requires;
- (d) the term "person" includes an individual, a company and any other body of persons;
- (e) the term "company" means anybody 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 or association deriving its status as such from the laws in force in a Contracting State;
- (h) the term "international traffic" means any transport by a ship, aircraft, road or railway vehicle operated by an enterprise which has its place of effective management in a Contracting State, except when the ship, aircraft, road or railway vehicle is operated solely between places in the other Contracting State;
- (i) the term "competent authority" means:
- (i) in the case of Slovenia, the Ministry of Finance or its authorized representative.
- (ii) in the case of the Czech Republic, the Minister of Finance or his authorized representative;
(2) As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.