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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) For the purposes of this Convention, unless the context otherwise requires

  • (a) the term "the Slovak Republic", means the Slovak Republic and, used in a geographical sense, means its territory, within which the Slovak Republic exercises its sovereign rights and jurisdiction, in accordance with the rules of international law;
  • (b) the term the Great Socialist People's Libyan Arab Jamahiriya means the territory of the Great Socialist People's Libyan Arab Jamahiriya, including the airspace, territorial waters, and any other area outside the territorial waters in which the Great Socialist People's Libyan Arab Jamahiriya has according to the international law, rights of sovereignty for purposes of exploration and exploitation of the natural resources of the seabed and its subsoil as well as its waters above it;
  • (c) the terms "a Contracting State" and "the other Contracting State" mean the Slovak Republic or the Great Socialist People's Libyan Arab Jamahiriya, as the context requires;
  • (d) the term "person" includes an individual, a company and any other body of persons;
  • (e) the term "Company" means anybody corporate or 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 by a ship or aircraft operated by an enterprise that 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;
  • (h) the term "national" means:
    • (1) any individual possessing the nationality of that Contracting State; or
    • (2) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (i) the term "competent authority" means:
    • (1) in the Slovak Republic, the Ministry of Finance or its authorized representative;
    • (2) in the Great Socialist People's Libyan Arab Jamahiriya, the Secretariat of the General People's Committee for Finance, the Tax Department or their authorized representative.

(2) As regards the application of the Convention 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 Contracting State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given to the term under other laws of that Contracting State.