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ARTICLE 3
General Definitions
(1) For the purposes of this Agreement:
- (a) the terms "a Contracting State" and "the other Contracting State" mean the Socialist Federal Republic of Yugoslavia, or the Federal Republic of Germany, as the context requires, and, if used in a geographical sense, the territory of the Contracting State concerned as well as the areas of the sea, seabed and subsoil adjacent to the territorial sea of this Contracting State insofar as this Contracting State has therein sovereign rights and jurisdiction in conformity with its national legislation and intenational law;
- (b) the term "Yugoslavia" means the Socialist Federal Republic of Yugoslavia;
- (c) the term "person" means:
- (i) in the case of Yugoslavia, an individual and any legal person including companies;
- (ii) in the case of the Federal Republic of Germany, an individual and a company;
- (d) the term "company" means:
- (i) in the case of Yugoslavia, an organisation of associated labour and any other legal person subject to tax;
- (ii) in the case of the Federal Republic of Germany, any body corporate or any entity which is treated as a body corporate for tax purposes;
- (e) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, as the context requires, in the case of the Federal Republic of Germany, an enterprise carried on by a resident of the Federal Republic of Germany and, in the case of Yugoslavia, an organisation of associated labour, a self-managed organisation or community, working people who individually perform activities independently and an enterprise established in accordance with the laws of Yugoslavia carried on by a resident of Yugoslavia;
- (f) 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;
- (g) the term "competent authority" means:
- (i) in respect of the Federal Republic of Germany, the Federal Ministry of Finance;
- (ii) in respect of Yugoslavia, the Federal Secretariat of Finance or its authorised representative.
(2) As regards the application of the Agreement by a Contracting State any term not defined therein shall have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.