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ARTICLE 3
General Definitions
(1) In this Agreement, unless the context otherwise requires:
- (a) The term "Federal Republic" means the Federal Republic of Germany, and, when used in a geographical sense, the territory in which the Basic Law for the Federal Republic of Germany is in force;
- (b) The term "Thailand" means the Kingdom of Thailand;
- (c) The terms "a Contracting State" and "the other Contracting State" mean the Federal Republic or Thailand, as the context requires;
- (d) The term "tax" means German tax or Thai tax, as the context requires;
- (e) The term "company" means and body corporate or any entity or any group of persons which is treated as a body corporate for tax purposes;
- (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 a Contracting State and an enterprise carried on by a resident of the other Contracting State;
- (h) The term "nationals" means:
- (1) in respect of the Federal Republic: all Germans in the meaning of Article 116(1) of the Basic Law for the Federal Republic of Germany and all legal persons, partnership and associations deriving their status as such from the law in force in the Federal Republic;
- (2) in respect of Thailand: all individuals possessing Thai nationality under the Thai law on nationality and all legal persons, partnerships and associations deriving their status as such from the law in force in Thailand;
- (i) The term "competent authority" means in the case of the Federal Republic the Federal Minister of Finance and in the case of Thailand the Minister of Finance.
(2) As regards the application of this Agreement by a Contracting State any term not otherwise defined in this Agreement 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 this Agreement.