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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 "Norway" means the Kingdom of Norway, including any area situated beyond the territorial waters of the Kingdom of Norway over which the Kingdom of Norway exercises its sovereign rights, in accordance with Norwegian laws and international law over the seabed, its subsoil and their natural resources. This term shall not include Svalbard, the Jan Mayen Island and the Norwegian dependencies outside Europe;
  • (b) the term "Senegal" refers to the territory of the Republic of Senegal, and the territorial waters as well as the maritime areas over which, in accordance with international law, Senegal exercises its sovereign rights or its jurisdiction;
  • (c) the terms "a Contracting State" and "the other Contracting State" mean, depending on the context, Senegal or Norway;
  • (d) the term "person" includes an individual, a company or any other body of persons;
  • (e) the term "company" means anybody 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 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 term "national" means any individual possessing the nationality of a Contracting State and any corporate body or association of persons formed in accordance with the laws in force in a Contracting State;
  • (h) the term "international traffic" means any transport by sea or air operated by an enterprise of a Contracting State, except where the ship or aircraft is operated solely between places in the other Contracting State;
  • (i) the term "competent authority" refers to:
    • (i) in Norway: the Minister of Finance or his authorized representative;
    • (ii) in Senegal: the Minister of Finance or his authorized representative;
  • (j) the term "tax" means, depending on the context, Norwegian tax or Senegalese tax.

(2) For the application of this Convention by a Contracting State, unless the context otherwise requires, any term not defined herein shall have the meaning that it has under the laws of that State with respect to taxes to which this Convention applies.