(1) For the purposes of this Convention, unless the context otherwise requires:
- (a) the term "San Marino" means the territory of the Republic of San Marino, including any other area, within which the Republic of San Marino, in accordance with international law, exercises sovereign rights or jurisdiction;
- (b) the term "Azerbaijan" means the territory of the Republic of Azerbaijan, including the Caspian Sea (Lake) sector belonging to the Republic of Azerbaijan, the air space above the Republic of Azerbaijan, within which the sovereign rights and jurisdiction of the Republic of Azerbaijan is implemented in respect to subsoil, sea bed and natural resources, and any other area which has been or may hereinafter be determined in accordance with international law and legislation of the Republic of Azerbaijan;
- (c) the terms "a Contracting State" and "the other Contracting State" mean, as the context requires, San Marino or Azerbaijan;
- (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 that is treated as a body corporate for tax purposes in the Contracting State of which it is a resident;
- (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 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;
- (h) 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;
- (i) the term "competent authority" means:
- (i) in San Marino, the Ministry of Finance;
- (ii) in Azerbaijan, the Ministry of Taxes and the Ministry of Finance.
(2) As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.