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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 term "Slovakia" means the Slovak Republic and, when used in a geographical sense, means the territory in which the laws of the Slovak Republic are effective as well as any area within which the Slovak Republic may, in accordance with international law, exercise sovereign rights or jurisdiction;
  • (b) the term "South Africa" means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designated, under the laws of South Africa and in accordance with international law, as an area within which South Africa may exercise sovereign rights or jurisdiction;
  • (c) the terms "a Contracting State" and "the other Contracting State" mean Slovakia or South Africa as the context requires;
  • (d) the term "person" includes an individual, a company and any other body of persons which is treated as an entity for tax purposes;
  • (e) the term "company" means anybody corporate or any entity which is treated as a company or 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 "national" means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (i) the term "competent authority" means:
    • (i) in Slovakia, the Minister of Finance of Slovakia or his authorised representative;
    • (ii) in South Africa, the Commissioner for Inland Revenue or his authorised representative.

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