(1) For the purposes of this Agreement, unless the context otherwise requires:
- (a) the term "San Marino" means the territory of the Republic of San Marino;
- (b) the term "Croatia" means the territory of the Republic of Croatia, as well as those maritime areas adjacent to the outer limit of territorial sea, including seabed and subsoil thereof, over which the Republic of Croatia, in accordance with international law (and the laws of the Republic of Croatia), exercises sovereign rights and jurisdiction;
- (c) the terms "a Contracting State" and "the other Contracting State" mean, as the context requires, San Marino or Croatia;
- (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;
- (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 that has its place of effective management in 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 Croatia, the Minister of Finance or his authorized representative.
(2) As regards the application of the Agreement 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 Agreement 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.