Turkey (tax/treaty)

General Definitions 1. For the purposes of this Convention, unless the context otherwise requires: a. 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, sea bed, sub-soil and natural resources under its domestic law in accordance with international law; b. The term "Turkey" means the Turkish territory including territorial sea, as well as the maritime areas over which it has jurisdiction or sovereign rights for the purpose of exploration, exploitation and conservation of natural resources, pursuant to international law; c. The terms "a Contracting State" and "the other Contracting State" mean the Kingdom of Saudi Arabia or the Republic of Turkey as the context requires; d. The term "person" includes any individual, any company or any other body of persons, including the State, its administrative subdivisions or local authorities; e. The term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; f. 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; g. The term "international traffic" means any transport by a ship, an aircraft or a road vehicle operated by an enterprise, which has its place of effective management in a Contracting State, except when the ship, aircraft or road vehicle is operated solely between places in the other Contracting State; h. The term "national" means: i. any individual possessing the nationality of a Contracting State; ii. any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; i. The term "competent authority" means: i. in the case of the Kingdom of Saudi Arabia, the Ministry of Finance represented by the Minister of Finance or his authorized representative; ii. in the case of the Republic of Turkey, the Minister of Finance or his authorized representative. 2. As regards the application of this Convention 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 this Convention 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.