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) In this Convention, unless the context otherwise requires:
- (1) The term "Federal Republic of Germany", when used in a geographical sense, means the territory in which the Basic Law for the Federal Republic of Germany is in force as well as the area adjacent to the territorial waters of the Federal Republic of Germany which is designated as domestic area for tax purposes and in which, in accordance with international law, the Federal Republic of Germany may exercise its rights with respect to the sea-bed and subsoil and their natural resources (continental shelf);
- (2) The term "Morocco" means the Kingdom of Morocco and, when used in a geographical sense, the territory of Morocco as well as the area adjacent to the territorial waters of Morocco which is designated as domestic area for tax purposes and in which, in accordance with international law, Morocco may exercise its rights with respect to the sea-bed and subsoil and their natural resources (continental shelf);
- (3) The terms "a Contracting State" and "the other Contracting State" mean the Federal Republic of Germany or Morocco, as the context requires;
- (4) The term "person" comprises an individual and a company;
- (5) The term "company" means anybody corporate or any entity which is treated as a person for tax purposes;
- (6) 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;
- (7) The term "nationals" means:
- (a) in the case of the Federal Republic of Germany, all Germans within the meaning of Article 116, paragraph (1), of the Basic Law for the Federal Republic of Germany and all legal persons, partnerships and associations deriving their status as such from the law in force in the Federal Republic of Germany;
- (b) in the case of Morocco, all individuals possessing Moroccan nationality and all legal persons, partnerships and associations deriving their status as such from the law in force in Morocco;
- (8) The term "competent authorities" means:
- (a) in the case of the Federal Republic of Germany, the Federal Minister of Finance;
- (b) in the case of Morocco, the Minister in charge of Finance or his authorized representative.
(2) As regards the application of this 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.