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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 terms "a Contracting State" and "the other Contracting State" mean the Slovak Republic or Ukraine as the context requires;
  • (b) the term "Slovakia" means the Slovak Republic and, used in a geographical sense, means its territory over which the Slovak Republic exercises its sovereignty, sovereign rights or jurisdiction in accordance with the international law and on which its tax legislation is in effect;
  • (c) the term "Ukraine" when used in geographical sense means the territory of Ukraine, its continental shelf and its exclusive (maritime) economic zone and also any other area outside the territorial sea of Ukraine which in accordance with international law has been or may hereafter be designated as an area within which the rights of Ukraine with respect to the seabed, subsoil and their natural resources may be exercised;
  • (d) the term "tax" means Ukrainian tax or Slovak tax, as the context requires;
  • (e) the term "person" includes an individual, a company and any other body of persons;
  • (f) the term "company" means any-body corporate or any association of persons which is treated as a body corporate for tax purposes;
  • (g) 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;
  • (h) the term "national" means any individual possessing the nationality of a Contracting State and any legal person, partnership or association deriving its status as such from the laws in force in that State;
  • (i) the term "international traffic" means any transport by a ship, boat, aircraft, railway or road vehicle operated by an enterprise which is a resident of a Contracting State, except when such transport is operated solely between places situated in the other Contracting State;
  • (j) the term "competent authority" means:
    • (i) in the case of the Slovak Republic, the Minister of Finance or his authorized representative;
    • (ii) in the case of Ukraine, Ministry of Finance or its authorized representative.

(2) As regards the application or the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which this Convention applies.