(1) For the purposes of this Convention, unless the context requires a different interpretation:
- (a) the term "Republic of Tunisia" means the territory and maritime areas over which the Republic of Tunisia exercises sovereignty (continental territory, islands, inland waters, territorial seas and overhanging airspace) and other maritime areas on which the Republic of Tunisia exercises its jurisdiction in accordance with international law;
- (b) the term "Federal Republic of Germany" means the territory of the Federal Republic of Germany as well as the area of the seabed, their subsoil and the overlying water column, adjacent to the territorial sea, insofar as the Federal Republic of Germany, in accordance with international law and its domestic law, exercises sovereign rights and jurisdiction therein for the purposes of the exploration, use, conservation and management of natural, biological and non-biological resources;
- (c) the terms "a Contracting State" and "the other Contracting State" mean the Federal Republic of Germany or the Republic of Tunisia, as the context requires;
- (d) the term "person" means individuals, companies and any other group of persons;
- (e) the term "company" means any body corporate or any entity that 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 and an enterprise carried on by a resident of the other Contracting State;
- (g) the term "international traffic" means any transport carried out by a ship or aircraft operated by an enterprise whose place of effective management is in a Contracting State, except when the ship or aircraft is operated only between points in the other Contracting State;
- (h) the term "national" means:
- (aa) in the case of the Republic of Tunisia, any individual who has Tunisian nationality and any body corporate, partnership or other group of persons constituted in accordance with the legislation in force in the Republic of Tunisia;
- (bb) in the case of the Federal Republic of Germany, any German within the meaning of the Basic Law for the Federal Republic of Germany and any body corporate, partnership or any other body of persons constituted in accordance with the legislation force in the Federal Republic of Germany;
- (i) the term "competent authority" means:
- (aa) In the case of the Republic of Tunisia, the Minister of Finance or his duly authorized representative,
- (bb) In the case of the Federal Republic of Germany, the Federal Ministry of Finance or the authority to which it has delegated its powers.
(2) As regards the application of this Convention at any time by a Contracting State, any term or expression not defined herein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which this Convention applies, the meaning attributed to that term or expression by the fiscal law of that State prevailing over the meaning assigned to it by the other branches of the law of that State.