Article 3 General Definitions 1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term includes an individual, a company and any “person” other body of persons; (b) the term means any body corporate or any entity “company” that is treated as a body corporate for tax purposes; (c) the term applies to the carrying on of any “enterprise” business; (d) the terms of a Contracting State” and “enterprise “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; (e) the term traffic” means any transport by a ship “international or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (f) the term authority” means: “competent (i) in the case of New Zealand, the Commissioner of Inland Revenue or an authorised representative; and (ii) in the case of Samoa, the CEO of the Ministry for Revenue or an authorised representative; (g) the term in relation to a Contracting State, means: “national”, (i) any individual possessing the nationality or citizenship of that Contracting State; and
Article 3 General Definitions 1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term “person” includes an individual, a company and any other body of persons; (b) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (c) the term “enterprise” applies to the carrying on of any business; (d) 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; (e) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (f) the term “competent authority” means: (i) in the case of New Zealand, the Commissioner of Inland Revenue or an authorised representative; and (ii) in the case of Samoa, the CEO of the Ministry for Revenue or an authorised representative; (g) the term “national”, in relation to a Contracting State, means: (i) any individual possessing the nationality or citizenship of that Contracting State; and
2015-dta-nz-samoa.docx