background image
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 "Senegal" means the territory of the Republic of Senegal and the areas adjacent to the territorial waters of Senegal over which, in accordance with its domestic laws and the international law, Senegal may exercise rights with respect to the seabed, the subsea soil and their natural resources;
  • (b) the term "Tunisia" means the territory of the Republic of Tunisia and areas adjacent to the territorial waters of Tunisia over which, in accordance with the international law, the Republic of Tunisia may exercise rights with respect to the seabed, the subsoil and their natural resources;
  • (c) the terms "a Contracting State" and "the other Contracting State" means, depending on the context, the Tunisian State or the State of Senegal;
  • (d) the term "person" includes individuals, 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" means an enterprise carried on by a resident of a Contracting State and any enterprise carried on by a resident of the other Contracting State, respectively;
  • (g) the term "national" means all individuals possessing the nationality of a Contracting State and all bodies corporate, partnerships and associations constituted in accordance with the laws in force in a Contracting State;
  • (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise whose place of effective management is situated in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (i) the term "competent authorities" means:
    • (i) in the case of Tunisia: the Tunisian Minister of Finance or his authorized representative;
    • (ii) in the case of Senegal: the Minister of Finance or his authorized representative.

(2) For the purposes of the application of this Convention by a Contracting State, any term or expression not defined herein shall, unless the context otherwise requires, have the meaning that is attributed to it under the laws of the State relating to the taxes to which this Convention shall apply.