DT: Trinidad and Tobago: 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 has been 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 `Trinidad and Tobago` means the islands of Trinidad and Tobago including any area adjacent to the territorial waters of Trinidad and Tobago which by Trinidad and Tobago legislation and in accordance with international law concerning the Continental Shelf has been or may hereafter be designated as an area within which the rights of Trinidad and Tobago with respect to the sea bed and the subsoil and their natural resources may be exercised.
(c) the term `national` means:
(i) in relation to the United Kingdom, any individual who has under the law in the United Kingdom the status of United Kingdom national, provided he has the right of abode in the United Kingdom, and any legal person, partnership, association or other entity deriving its status as such from the law in force in the United Kingdom;
(ii) in relation to Trinidad and Tobago, any individual who is a Trinidad and Tobago citizen and any legal person, partnership and association deriving its status as such from the law of Trinidad and Tobago.
(d) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Trinidad and Tobago as the context requires;
(e) the term `person` comprises an individual, a company and any other body of persons;
(f) the term `company` means any body corporate or any entity which is treated as a body corporate for tax purposes;
(g) 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;
(h) the term `international traffic` means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in 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, in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative, and in the case of Trinidad and Tobago, 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.