(1) In this Convention, unless the context otherwise requires:
- (1) The term "Belgium", when used in a geographical sense, means the territory of the Kingdom of Belgium; the term "Federal Republic of Germany", when used in the same sense, means the territory in which the Basic Law for the Federal Republic of Germany is in force;
- (2) The terms "a Contracting State" and "the other Contracting State" mean Belgium or the Federal Republic of Germany, as the context requires;
- (3) The term "person" comprises an individual and a company;
- (4) The term "company" means any body corporate or any entity which is liable to taxation as such in respect of its income or its capital in the State of which it is a resident, as well as general partnerships (offenen Handelsgesellschaften), limited partnerships (Kommanditgesellschaften) and shipowning partnerships (Partenreedereien) under the law of the Federal Republic of Germany;
- (5) 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;
- (6) The term "competent authorities" means:
- (a) In the case of Belgium, the authority which is competent under its national laws, and
- (b) In the case of the Federal Republic of Germany, the Federal Minister of Finance.
(2) As regards the application of the 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 the Convention.