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CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - Final Provisions
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 Arrangement, unless the context otherwise requires:

  • (a) the terms "a country" and "the other country" mean the Netherlands or St. Maarten, as the context requires;
  • (b) the term "the Netherlands" means:
    • (1) the European part of the Netherlands, including its territorial sea and any area beyond and adjacent to the territorial sea within which the Kingdom of the Netherlands has jurisdiction or exercises sovereign rights in accordance with international law;
    • (2) the Caribbean part of the Netherlands that is situated in the Caribbean Sea and consists of the island territories of Bonaire, St. Eustatius and Saba, including the territorial sea thereof and any area beyond and adjacent to the territorial sea within which the Kingdom of the Netherlands has jurisdiction or exercises sovereign rights in accordance with international law, but excluding the part thereof relating to Aruba, Curaçao and St. Maarten;
  • (c) the term "St. Maarten" means, the country of St. Maarten, including the territorial sea and any area beyond the territorial sea of this part of the Kingdom within which the Kingdom of the Netherlands has jurisdiction or exercises sovereign rights in accordance with international law, but excluding the part thereof relating to Aruba, the Caribbean part of the Netherlands and Curaçao;
  • (d) the term "person" includes an individual, a company and any other body of persons;
  • (e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (f) the term "enterprise" applies to the carrying on of any business;
  • (g) the term "business" includes the performance of professional services and of other activities of an independent character;
  • (h) the terms "enterprise of a country" and "enterprise of the other country" mean respectively an enterprise carried on by a resident of a country and an enterprise carried on by a resident of the other country;
  • (i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a country, except when the ship or aircraft is operated solely between places in the other country;
  • (j) the term "pension fund" means any company, being a resident of a country:
    • (1) which is generally exempt from tax on its income in that country;
    • (2) whose activities mainly consist of managing or providing pensions; and
    • (3) which is recognised and controlled under the statutory provisions of a country;
  • (k) the term "competent authority" means:
    • (1) in the case of the Netherlands, the Minister of Finance or his authorised representative;
    • (2) in the case of St. Maarten, the Minister of Finance or his authorised representative.

(2) As regards the application of the Arrangement at any time by a country, 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 country for the purposes of the taxes to which the Arrangement applies, any meaning under the applicable tax laws of that country prevailing over a meaning given to the term under other laws of that country.