China (tax/treaty)

General Definitions 1. For the purposes of this Agreement, unless the context otherwise requires: the term "Kingdom of Saudi Arabia" means the territory of the Kingdom of Saudi Arabia which also includes the area outside the territorial waters, where the Kingdom of Saudi Arabia exercises its sovereign and jurisdictional rights in their waters, seabed, subsoil and natural resources by virtue of its law and the international law; the term " China" means the People's Republic of China ; when used in geographical sense, means all the territory of the People's Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights of exploration for and exploitation of resources of the seabed and its subsoil and superjacent water resources in accordance with international law; the terms "a Contracting State" and "the other Contracting State" mean the Kingdom of Saudi Arabia or China as the context requires; the term "person" includes an individual, a company and any other body of persons; the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; 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; the term "national" means: o any individual possessing the nationality of a Contracting State; o any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; the term "international traffic" means any transport by a ship or aircraft operated by an enterprise that has its place of effective management or head office in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; the term "competent authority" means: o in the case of the Kingdom of Saudi Arabia, the Ministry of Finance represented by the Minister of Finance or his authorised representative; o in the case of the People's Republic of China, the State Administration of Taxation , or its authorised representative. 2. As regards the application of this Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.