(1) In this Convention, unless the text otherwise requires:
- (a) The terms "one of the States" and "the other State" mean the Netherlands or Suriname, as the context requires; the term "States" means the Netherlands and Suriname.
- (b) The term "the Netherlands" comprises the part of the Kingdom of the Netherlands that is situated in Europe and the part of the seabed and its subsoil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law.
- (c) The term "Suriname" comprises the territory of the Republic of Suriname and the part of the seabed and the subsoil under the adjacent sea, over which the Republic of Suriname has sovereign rights in accordance with international law.
- (d) The term "person" comprises an individual and a company.
- (e) The term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes.
- (f) The terms "enterprise of one of the States" and "enterprise of the other State" mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State.
- (g) The term "international traffic" means all sea or air transport operated by an enterprise whose place of effective management is situated in one of the States, except where the ship or aircraft operates exclusively between points situated in the other State.
- (h) The term "national" means:
- (i) any individual who has the nationality of one of the States;
- (ii) any corporate body, company or association whose legal status as such derives from the law in force in one of the States.
- (i) The term "competent authority" means:
- (i) in the Netherlands, the Minister of Finance or his authorized representative;
- (ii) in Suriname, the Minister of Finance or his authorized representative.
(2) As regards the application of the Convention by either of the States, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that State relating to the taxes which are the subject of this Convention.