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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 Agreement, unless the context otherwise requires:

  • (a) the term "territory", means the territory referred to in paragraph (1)(a) or (1)(b) of Article 2, as the context requires;
  • (b) the term "person" includes an individual, a company and any other body of persons;
  • (c) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
  • (d) the terms "enterprise of a territory" and "enterprise of the other territory" mean respectively an enterprise carried on by a resident of a territory and an enterprise carried on by a resident of the other territory;
  • (e) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a territory, except when the ship or aircraft is operated solely between places in the other territory;
  • (f) the term "competent authority" means:
    • (i) in the case of the territory in which the taxation laws administered by the Ministry of Finance of the Slovak Republic are applied, the Ministry of Finance of the Slovak Republic or its authorized representative, and
    • (ii) in the case of the territory in which the taxation laws administered by the Ministry of Finance of the Republic of China (Taiwan) are applied, the Minister of Finance of the Republic of China (Taiwan) or its authorized representative.

(2) As regards the application of the Agreement at any time by a territory, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law in force of that territory for the purposes of the taxes to which the Agreement applies, any meaning under the tax laws in force of that territory prevailing over a meaning given to the term under other laws in force of that territory.