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HMRC internal manual

Double Taxation Relief Manual

DT: Yugoslavia: double taxation agreement, Article 3: General definitions

 

(1) For the purposes of this Convention:

(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 `Yugoslavia` means the territory of the Socialist Federal Republic of Yugoslavia including also any area outside the territorial sea of Yugoslavia which has been or may hereafter be designated under the laws of Yugoslavia and in accordance with international law, as an area within which the rights of Yugoslavia to the sea bed and sub-soil and their natural resources may be exercised;

(c) the term `national` means:

(i) in relation to the United Kingdom, any citizen of the United Kingdom and Colonies who derives his status as such from his connection with the United Kingdom;

(ii) in relation to Yugoslavia, a Yugoslav citizen and any other individual who derives his status as such from the law in force in Yugoslavia;

(d) the term `United Kingdom tax` means tax imposed by the United Kingdom being tax to which this Convention applies by virtue of the provisions of Article 2, the term `Yugoslav tax` means taxes and contributions, with the exception of the contribution for social security, imposed in Yugoslavia being tax to which this Convention applies by virtue of the provisions of Article 2;

(e) the term `tax` means United Kingdom tax or Yugoslav tax, as the context requires;

(f) the terms `a Contracting State` and `the other Contracting State` mean the United Kingdom or Yugoslavia, as the context requires;

(g) the term `person` means, in the case of the United Kingdom, an individual a company and any other body of persons, and in the case of Yugoslavia, an individual and any legal person;

(h) the term `company` means, in the case of the United Kingdom, any body corporate or any entity which is treated as a body corporate for tax purposes, and in the case of Yugoslavia, an organisation of associated labour and any other legal person subject to tax;

(i) the terms `enterprise of a Contracting State` and `enterprise of the other Contracting State` mean, as the context requires, in the case of the United Kingdom, an enterprise carried on by a resident of the United Kingdom and, in the case of Yugoslavia, an organisation of associated labour, a self-managed organisation or community, working people who individually perform activities independently and an enterprise established in accordance with the laws of Yugoslavia carried on by a resident of Yugoslavia;

(l) the term `competent authority` means, in the case of the United Kingdom the Board of Inland Revenue or its authorised representative, and in the case of Yugoslavia the Federal Secretariat for Finance or its authorised representative;

(k) 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.

(2) As regards the application of this Convention by a Contracting State, any term not defined therein shall have the meaning which it has under the laws of that State concerning the taxes to which the Convention applies.