DT: Romania: double taxation agreement, Article 3: General definitions
(1) In this Convention, unless the context otherwise requires:
(a) the term `United Kingdom` means Great Britain and Northern Ireland including any area outside the territorial sea of the United Kingdom which in accordance with international law is or may hereafter be designated, under the laws of the United Kingdom concerning the Continental Shelf, as an area within which the rights of the United Kingdom with respect to the sea bed and sub-soil and their natural resources may be exercised;
(b) the term `Romania` means the territory of the Socialist Republic of Romania and the seabed and sub-soil of the submarine areas beyond the territorial sea, over which Romania exercises sovereign rights, in accordance with international law and with its own law, for the purpose of exploration for and exploitation of the natural resources of such areas;
(c) the term `national` means:
(i) in relation to the United Kingdom any individual possessing the national status of citizen under the law of the United Kingdom by virtue of his connection with the United Kingdom and any legal person, association or other entity deriving its status as such from the law in force in the United Kingdom; (ii) in relation to the Socialist Republic of Romania, any individual having the citizenship of the Socialist Republic of Romania and any legal person or other entity created under the law in force in the Socialist Republic of Romania:
(d) the term `tax` means United Kingdom tax or Romanian tax, as the context requires;
(e) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Romania, as the context requires;
(f) the term `person` comprises an individual, a company and any other body of persons;
(g) the term `company` means any body corporate, including a joint company (societate mixta) incorporated under Romanian law, or any entity which is treated as a body corporate for tax purposes;
(h) 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;
(i) the term `international traffic` means any transport by a ship or an aircraft or a railway or road vehicle operated by an enterprise which has its place of effective management in a Contracting State, except when such transport is made solely between places in the other Contracting State;
(j) the term `competent authority` means:
(i) in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative; (ii) in the case of Romania, the Minister of Finance or his authorised representative.
(2) As regards the application of this Convention by a Contracting State any term nototherwise defined shall, unless the context otherwise requires, have the meaning which ithas under the laws of that Contracting State relating to the taxes which are the subjectof this Convention.