(1) For the purposes of this Agreement, unless the context otherwise requires:
- (a) the term "Uzbekistan" means the Republic of Uzbekistan, and by the use in the geographical sense includes its territory, the territorial waters and air space over them where the Republic of Uzbekistan may exercise sovereign rights and jurisdiction including rights to use the subsoil and natural resources in accordance with international law and the laws of the Republic of Uzbekistan;
- (b) the term "Slovakia" means the Slovak Republic, and used in geographical sense, means its territory, within which the Slovak Republic exercises its sovereignty, sovereign rights or jurisdiction, in accordance with the rules of international law and where its tax legislation is in effect;
- (c) the terms "a Contracting State" and "the other Contracting State" mean Uzbekistan or Slovakia as the context requires;
- (d) the term "person" includes an individual, a company and any other body of persons;
- (e) the term "company" means any body 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, aircraft, railway or road vehicle operated by an enterprise which is a resident of a Contracting State, except when the ship, aircraft, railway or road vehicle is operated solely between places in the other Contracting State;
- (h) the term "competent authority" means:
- (i) in the case of the Republic of Uzbekistan: the Chairman of the State Tax Committee of the Republic of Uzbekistan or his authorised representative; and
- (ii) in the case of the Slovak Republic: the Minister of Finance of the Slovak Republic or his authorised representative;
- (i) the term "national" means:
- (i) any individual who has the citizenship of the Contracting State;
- (ii) any legal person, partnership or association deriving its status as such from the law in force in a Contracting State.
(2) As regards the application of this Agreement 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 for the purposes of the taxes to which the Agreement applies.