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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.



(1) For the purposes of this Agreement, unless otherwise defined:

  • (a) the term "France" means the European and overseas departments of the French Republic including the territorial sea, and any area outside the territorial sea within which, in accordance with international law, the French Republic has sovereign rights for the purpose of exploring and exploiting the natural resources of the seabed and its subsoil and the superjacent waters;
  • (b) the term "The Netherlands Antilles" means that part of the Kingdom of the Netherlands that is situated in the Caribbean Sea and consisting of the Island Territories of Bonaire, Curaçao, Saba, St. Eustatius and St. Maarten (Dutch part) including the territorial waters thereof and the part of the seabed and its subsoil under the Caribbean Sea over which the Kingdom of the Netherlands has sovereign rights in accordance with international law but excluding the part thereof relating to Aruba;
  • (c) the term "competent authority" means:
    • (i) in the case of France, the Minister of Finance, or his authorised representative;
    • (ii) in the case of the Netherlands Antilles, the Minister of Finance or his authorized representative;
  • (d) the term "person" includes a natural person, a legal person, or any body or group of such persons;
  • (e) the term "tax" means any tax to which the Agreement applies;
  • (f) the term "Requesting Party" means the Party requesting information;
  • (g) the term "Requested Party" means the Party requested to provide information;
  • (h) the term "information gathering measures" means laws and administrative, judicial or regulatory procedures that enable a Contracting Party to obtain and provide the requested information;
  • (i) the term "information" means any fact, statement, document or record in any form whatever;
  • (j) the term "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the Requesting Party;
  • (k) the term "criminal laws" means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes.

(2) As regards the application of this Agreement at any time by a Contracting Party, 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 Contracting Party, any meaning under the applicable tax laws of that Contracting Party prevailing over a meaning given to the term under other laws of that Contracting Party.