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 "Kyrgyz Republic", when used in the geographical sense, means the territory on which the Kyrgyz Republic exercises its sovereign rights and jurisdiction in conformity with international law and in which the taxation laws of the Kyrgyz Republic are in force;
- (b) term "Federal Republic of Germany" means the territory of Federal Republic of Germany as well as the area of the seabed, its subsoil and the superjacent waters adjacent to the territorial sea, wherein Federal Republic of Germany exercises sovereign rights and jurisdiction in conformity with international law and its national legislation for the purpose of exploring, exploiting, conserving and managing the living and non-living natural resources;
- (c) the terms "a Contracting State" and "the other Contracting State" mean the Federal Republic of Germany or the Kyrgyz Republic, as the context requires;
- (d) the term "person" means an individual, a company and any other body of persons;
- (e) the term "company" means any body corporate or any entity that 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 "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
- (h) the term "national" means:
- (aa) in relation to the Federal Republic of Germany, any German within the meaning of the Basic Law of the Federal Republic of Germany, and any legal person, partnership or association deriving its status as such from the laws in force in the Federal Republic of Germany;
- (bb) in relation to the Kyrgyz Republic, any individual possessing the nationality of the Kyrgyz Republic, and any legal person, partnership or association deriving its status as such from the laws in force in the Kyrgyz Republic;
- (i) the term "competent authority" means:
- (aa) in the case of the Federal Republic of Germany, the Federal Ministry of Finance or the agency to which it has delegated its powers;
- (bb) in the case of the Kyrgyz Republic, the Ministry of Economy and Finance or its authorised representative.
(2) As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.