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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:

  • (1) the terms "a Contracting State" and "the other Contracting State" mean Slovakia or Yugoslavia, as the context requires;
  • (2) the term "Yugoslavia" means the Federal Republic of Yugoslavia and when used in a geographical sense it means the land territory of Yugoslavia, its internal sea waters and the belt of the territorial sea, the air space there over, as well as the seabed and subsoil of the part of the high sea outside the outer limit of the territorial sea over which Yugoslavia exercises its sovereign rights for the purpose of exploration and exploitation of their natural resources in accordance with its internal legislation and international law;
  • (3) the term "Slovakia" means the Slovak Republic and, used in a geographical sense means its territory over which the Slovak Republic exercises its sovereign rights and jurisdiction, in accordance with the rules of international law and where its tax legislation is in effect;
  • (4) the term "national" means:
    • (a) in the case of Slovakia, any individual possessing the nationality of Slovakia, and any legal person, partnership or association deriving its status as such from the laws in force in Slovakia;
    • (b) in the case of Yugoslavia, any individual possessing the nationality of Yugoslavia;
  • (5) the term "person" includes an individual, a company and any other body of persons;
  • (6) the term "company" means any-body corporate or any entity which is treated as a body corporate for tax purposes;
  • (7) 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;
  • (8) the term "international traffic" means any transport by a ship, boat, aircraft, railway or road vehicle operated by an enterprise which has its place of effective management in a Contracting State, except when the ship, boat, aircraft, railway or road vehicle is operated solely between places in the other Contracting State;
  • (9) the term "competent authority" means:
    • (a) in the case of Slovakia, the Ministry of Finance or its authorized representative;
    • (b) in the case of Yugoslavia, the Federal Ministry of Finance or its authorized representative.

(2) As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.