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 the context of this Convention, if the reference does not require any other interpretation:
- (a) the expressions "one Contracting State" and "the other Contracting State" mean the sovereign territory of these countries as well as the area adjacent to the territorial waters of the sea bottom, its subsoil and the water column situated there insofar as in consonance with the international law and its internal legal provisions, exercises sovereign rights and territorial authority here for the purpose of exploration, exploitation, preservation and management of living and non-living natural resources;
- (b) the expression "person" means natural persons, companies and all other group of persons;
- (c) the expression "company" means a means a corporate body or entity, which will be treated as a corporate body for the purpose of taxation;
- (d) the expression "enterprise" relates to exercise of a business activity;
- (e) the expression "business activity" includes exercise of services of an independent nature or other independent activity;
- (f) the expressions "enterprise of a Contracting State" and "enterprise of the other Contracting State", mean according to the context, an enterprise operated by a person resident in a Contracting State or an enterprise that is operated by a person resident in the other Contracting State;
- (g) the expression "international transport" means every transport by means of a ship or aircraft that is operated by an enterprise of a Contracting State, unless the vessel, aircraft or ship is operated in internal transport only between locations situated in the other Contracting State;
- (h) the expression "national" means:
- (i) with respect to the Republic of Tajikistan:
- (i) all natural persons who possess Tajik nationality as well as all corporate bodies, partnerships and other association of persons that have been constituted under the laws prevailing in the Republic of Tajikistan;
- (ii) with respect to the Federal Republic of Germany:
- (i) all Germans nationals as per the basic law of the Federal Republic of Germany as well as all corporate bodies, partnerships and other association of persons that have been constituted under the laws applicable in the Federal Republic of Germany;
- (i) with respect to the Republic of Tajikistan:
- (i) the expression "competent authority" means:
- (i) in the Republic of Tajikistan, the Ministry of Finance, its authorised representative or the officials to whom its powers have been delegated;
- (ii) in the Federal Republic of Germany, the federal Ministry of Finance or the officials to whom it has delegated its authority.
(2) For the application of the Convention by a Contracting State, any term that is not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes to which this Convention applies. The meaning that a term or expression has under the tax laws of that State shall take precedence over the meaning, which that term or expression has under the other laws of that State.