(1) For the purposes of this Convention, unless the context otherwise requires:
- (1) the terms “a Contracting State” and “the other Contracting State” mean San Marino or Serbia, as the context requires;
- (2) 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;
- (3) the term “Serbia” means the Republic of Serbia, and when used in a geographical sense it means the territory of the Republic of Serbia;
- (4) the term “person” includes an individual, a company and any other body of persons;
- (5) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
- (6) 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;
- (7) the term “international traffic” means any transport by a ship, aircraft or road vehicle operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, aircraft or road vehicle is operated solely between places in the other Contracting State;
- (8) the term “competent authority” means:
- (1) in San Marino, the Ministry of Finance or its authorised representative and, for the purposes of Article 26 “Exchange of Information, the Central Liaison Office of the Republic of San Marino;
- (2) in Serbia, the Ministry of Finance or its authorised representative;
- (9) the term “national”, in relation to a Contracting State, means:
- (1) any individual possessing the nationality of a Contracting State;
- (2) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
- (10) the term “fixed base” means a fixed place such as an office or a room, through which the activity of an individual performing independent personal services is wholly or partly carried on.
(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.