(1) For the purposes of this Convention, unless the context requires a different interpretation:
- (a) the term "Senegal" refers to the territory of the Republic of Senegal, including the areas beyond the territorial waters of Senegal, over which, in accordance with the international law and by virtue of its domestic laws, the Republic of Senegal exercises sovereign rights for the exploration and use of the natural resources of the seabed, subsoil and the water column;
- (b) the term "Italy" refers to the Republic of Italy including the areas beyond the territorial waters of Italy over which, in accordance with domestic laws and by virtue of international law, the Republic of Italy exercises sovereign rights for the exploration and use of the natural resources of the seabed, subsoil and the water column;
- (c) the expressions "Contracting State" or "the other Contracting State" refers to the Republic of Senegal or the Republic of Italy, depending on the context;
- (d) the term "person" refers to any individual or company or other group of people;
- (e) the term "company" means any body corporate or any entity that is treated as a body corporate for the purposes of taxation;
- (f) the expressions "enterprise of a Contracting State" and "enterprise of the other Contracting State" refers to an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State, respectively;
- (g) the expression "international traffic" refers to any transport by a ship or aircraft operated by an enterprise whose place of effective management is located in a Contracting State, except when the ship or aircraft is operated solely between places situated in the other Contracting State;
- (h) the term "national" refers to:
- (i) all individuals having the nationality of a Contracting State;
- (ii) all bodies corporate, partnerships and associations constituted in accordance with the laws in force in a Contracting State;
- (i) the expression "competent authority" refers to:
- (i) with regard to Senegal: the Minister of Finance or his authorized representative; and
- (ii) with regard to Italy: the Minister of Finance.
(2) For the application of this Convention by a Contracting State, any term or expression not defined therein, unless the context requires a different interpretation, shall have the meaning which it has under the laws of that Contracting State relating to taxes to which this Convention applies.