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ARTICLE 3
General Definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
- (a) the term "Philippines" means the Republic of the Philippines, and when used in a geographical sense means the archipelagic territory comprising the Republic of the Philippines as defined in its Constitution and laws, including adjacent areas and such other areas in the sea and in the air within which the Philippines has sovereignty, jurisdiction or similar rights under international law;
- (b) the term "Federal Republic of Germany" means the Federal Republic of Germany, and when used in a geographical sense means the territory of the Federal Republic of Germany as well as the area of the seabed, its subsoil and the superjacent water column adjacent to the territorial sea, insofar as Germany may exercise 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 or for the production of energy from renewable sources;
- (c) the terms "a Contracting State" and "the other Contracting State" mean the Federal Republic of Germany or the Philippines as the context requires;
- (d) the term "person" includes an individual, an estate, a trust, 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 or 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:
- (i) in respect of the Republic of the Philippines:
- any individual possessing the nationality of the Philippines, and any legal person, partnership or association deriving its status as such from the laws in force in the Philippines;
- (ii) in respect of the Federal Republic of Germany:
- any German within the meaning of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the laws in force in the Federal Republic of Germany;
- (i) the term "competent authority" means:
- (i) in the case of the Philippines, the Secretary of Finance or his/her authorized representative;
- (ii) in the case of the Federal Republic of Germany the Federal Ministry of Finance or the agency to which it has delegated its powers.
(2) As regards the application of this Agreement 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 this Agreement 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.