General definitions

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..... he term person includes an individual, a company and any other body of persons which is treated as an entity for tax purposes; (d) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (e) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident o .....

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..... ontracting State. 2. As regards the application of this Convention by either Contracting State, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Convention. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations .....

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