(1) For the purposes of this Convention, unless the context otherwise requires:
- (a) the term "Mexico" means the United Mexican States, when used in a geographical sense it includes the territory of the United Mexican States, as well as the integrated parts of the Federation, the islands, including the reefs and cays in the adjacent waters, the islands of Guadalupe and Revillagigedo, the continental shelf and the seabed and subsoil of the islands, cays and reefs, the waters of the territorial seas and the inland waters and beyond them the areas over which, in accordance with the international law, Mexico may exercise its sovereign rights for exploration and exploitation of the natural resources of the seabed, subsoil and the superjacent waters, and the air space of the national territory to the extent and under conditions established by the international law;
- (b) the term "Slovakia" means the Slovak Republic and when referred to in a geographical sense, it means the territory over which, the Slovak Republic exercises sovereignty rights and jurisdiction under international law;
- (c) the terms "a Contracting State" and "the other Contracting State" mean, depending on the context, Mexico or Slovakia;
- (d) the term "person" includes an individual, a company or any other body 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 term "business" is applicable to the development of any business activity;
- (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State, respectively;
- (h) 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 situated in the other Contracting State;
- (i) the term "activity" it includes the installment of professional services and of any other activities of independent character;
- (j) the term "competent authority" signifies:
- (i) in Slovakia, the Ministry of Property or its authorized representative;
- (ii) in Mexico, the Secretary of Property and Public Property.
- (k) the term "national" means:
- (i) an individual possessing the nationality of a Contracting State;
- (ii) any legal person, company, organization or any other partnership deriving its status from the laws in force in that Contracting State.
(2) For the application of this Convention by a Contracting State, unless the context otherwise requires, any term not defined herein shall have the meaning that it has under the laws of that State with respect to taxes to which this Convention applies. The meaning given to the term under the applicable tax laws of that State shall prevail over the meaning given to it under other branches of law of that State.