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ARTICLE 4
Definitions
(1) For the purposes of this Agreement, unless otherwise defined:
- (a) "Federal Republic of Germany", when used in a geographical sense, means the area in which the tax law of the Federal Republic of Germany is in force;
- (b) "Gibraltar", when used in a geographical sense, means the area in which the tax law of Gibraltar is in force;
- (c) "competent authority" means:
- (i) in respect of the Federal Republic of Germany, the Federal Ministry of Finance or the agency to which it has delegated its power; which in respect of criminal tax matters will be the Federal Ministry of Justice or the agency to which it has delegated its power,
- (ii) in respect of Gibraltar, the Chief Secretary or such other person as the Minister of Finance may appoint,
- (d) "person" includes an individual, a company and any other body of persons;
- (e) "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
- (f) "publicly traded company" means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold "by the public" if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;
- (g) "principal class of shares" means the class or classes of shares representing a majority of the voting power and value of the company;
- (h) "recognised stock exchange" means any stock exchange agreed upon by the competent authorities of the Contracting Parties;
- (i) "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form. The term "public collective investment fund or scheme" means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed "by the public" if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;
- (j) "tax" means any tax to which the Agreement applies;
- (k) "requesting Contracting Party" means the Contracting Party requesting information;
- (l) "requested Contracting Party" means the Contracting Party requested to provide information;
- (m) "information gathering measures" means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;
- (n) "information" means any fact, statement, document or record in any form whatever;
- (o) "tax matters" means all tax matters including criminal tax matters;
- (p) "criminal tax matters" means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Contracting Party;
- (q) "criminal laws" means all criminal laws designated as such under the respective law of the Contracting Parties irrespective of whether such are contained in the tax laws, the criminal code or other statutes.
(2) Any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning that it has at the time the request was made under the law of that Contracting Party, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party.