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ARTICLE 3
General Definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
- (a) The term "Federal Republic of Germany," when used in a geographic context, means the territory covered by the Basic Law of the Federal Republic of Germany and the territorial waters bordering the Federal Republic of Germany as well as the region referred to as domestic under tax law in which the Federal Republic of Germany, in accordance with international law, may exercise its rights with respect to the seabed and sub-seabed and its natural resources;
- (b) The term "Switzerland" means the Swiss Confederation;
- (c) The terms "a Contracting State" and "the other Contracting State" mean the Federal Republic of Germany or Switzerland, depending on the context;
- (d) The term "person" includes 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 "tax" means German or Swiss taxes, depending on the context;
- (h) The term "national" means:
- (aa) with respect to the Federal Republic of Germany:
- (i) all Germans within the meaning of Article 116 paragraph 1 of the Basic Law of the Federal Republic of Germany and all bodies corporate, partnerships, and other bodies of persons founded under the applicable laws of the Federal Republic of Germany;
- (bb) with respect to Switzerland:
- (i) all individuals possessing Swiss citizenship and all bodies corporate, partnerships, and other bodies of persons founded under the applicable laws of Switzerland;
- (aa) with respect to the Federal Republic of Germany:
- (i) The term "competent authority" means:
- (aa) in the Federal Republic of Germany: the Federal Minister of Economics and Finance;
- (bb) in Switzerland: the Director of the Swiss Tax Administration or his authorized representatives.
(2) As regards the application of the Agreement 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 Agreement applies.