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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 Agreement, unless the context otherwise requires:

  • (a) the term "China" means the Republic of China and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea in respect of which China is entitled, in accordance with international law, to exercise sovereign rights or jurisdiction;
  • (b) the term "Senegal" means the Republic of Senegal its territorial waters and the maritime zones in which, under international law, Senegal, can exercise its sovereignty or jurisdiction;
  • (c) the terms "a Contracting State" and "the other Contracting State" mean the Republic of China or the Republic of Senegal as the context requires;
  • (d) the term "person" includes an individual, a company and any other body of persons;
  • (e) the term "company" means anybody corporate or any entity which 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 "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;
  • (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (i) the term "competent authority" means:
    • (i) in the case of the Republic of China, the Minister of Finance or his authorised representative; and
    • (ii) in the case of the Republic of Senegal, the Minister in charge of Finance or his authorised 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.