(1) For the purposes of this Convention, unless the context otherwise requires:
- (a) the term "Slovakia" means the Slovak Republic and, when 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 "Moldova" means the Republic of Moldova and, when used in a geographical sense, means the territory of Moldova including its internal waters and aerial space over which the Republic of Moldova exercises sovereign rights to exploration and exploitation of natural resources, in accordance with the norms of international law;
- (c) the terms "a Contracting State" and "the other Contracting State" mean Slovakia or Moldova, as the context requires;
- (d) the term "person" includes an individual, a company or any other body of persons;
- (e) the term "company" means anybody corporate or any entity which 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, boat or aircraft, operated by an enterprise of a Contracting State, except when the ship, boat or aircraft is operated solely between places in the other Contracting State;
- (h) the term "competent authority" means:
- (i) in the case of Slovakia, the Minister of Finance or his authorized representative;
- (ii) in the case of Moldova, the Minister of Finance or his authorized representative;
- (i) the term "national" means:
- (i) any individual possessing the nationality of a Contracting State;
- (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
(2) As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that Contracting State concerning the taxes to which the Convention applies.