The Double Taxation Relief (Taxes on Income)(Taiwan) Order 2002

Article 3 General definitions

(1) For the purposes of this Agreement, unless the context otherwise requires:

(a) the term “territory” means the territory referred to in paragraph (3)(a) or (3)(b) of Article 2 of this Agreement, as the case requires, and “other territory” and “territories” shall be construed accordingly;

(b) the term “person” includes an individual, a company and any other body of persons, and subject to paragraph (2) of this Article does not include a partnership;

(c) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;

(d) the terms “enterprise of a territory” and “enterprise of the other territory” mean respectively an enterprise carried on by a resident of a territory and an enterprise carried on by a resident of the other territory;

(e) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a territory, except when the ship or aircraft is operated solely between places in the other territory;

(f) the term “competent authority” means:

(i) in the case of the territory in which the taxation law administered by the United Kingdom Inland Revenue is applied, the Commissioners of Inland Revenue or their authorised representative;

(ii) in the case of the territory in which the taxation law administered by the Department of Taxation, Ministry of Finance, Taipei is applied, the Director-General of the Department of Taxation or his authorised representative.

(2) A partnership deriving its status from the law of the territory referred to in paragraph (3) (b) of Article 2 of this Agreement which is treated as a taxable unit under the taxation law of that territory, shall be treated as a person for the purposes of the Agreement.

(3) As regards the application of this Agreement at any time in a territory, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the laws of that territory for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that territory prevailing over a meaning given to the term under other laws of that territory.