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ARTICLE 3
General Definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
- (a) the term "the Federal Republic of Germany" means, if used in geographical sense, the area in which the tax law of the Contracting State concerned is in force, as well as the continental shelf adjacent to the territorial sea, insofar as the State concerned exercises there in conformity with international law sovereign rights to explore the continental shelf and exploit its natural resources;
- (b) the term Mongolia means when used in geographical sense all the territory of Mongolia;
- (c) the term "person" means an individual and a company;
- (d) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
- (e) the term "tax" means German tax or Mongolian tax, as the context requires;
- (f) the term "immovable property" has the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property;
- (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of the other Contracting State;
- (h) the term "national" means:
- (aa) in respect of the Federal Republic of Germany any German within the meaning of Article 116, paragraph (1), of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany;
- (bb) in respect of Mongolia all individuals possessing its citizenship of Mongolia and all juridical persons created or organized under the laws of Mongolia and any legal person, partnership and association deriving its status as such from the law in force in Mongolia;
- (i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
- (j) the term "competent authority" means in the case of the Federal Republic of Germany the Federal Ministry of Finance, and in the case of Mongolia the Minister of Finance or his authorized representative.
(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.