The Double Taxation Relief (Taxes on Income) (Vietnam) Order 1994

Article 3 General definitions

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

(a) the term “United Kingdom” means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom which in accordance with international law has been or may hereafter be designated as an area within which the rights of the United Kingdom with respect to the sea bed and sub soil and their natural resources may be exercised;

(b) the term “Vietnam” means the Socialist Republic of Vietnam; when used in a geographical sense, it means all its national territory, including its territorial sea and any area beyond its territorial sea, within which Vietnam, in accordance with international law, has sovereign rights of exploration for and exploitation of natural resources of the sea bed and its sub soil and superjacent water mass;

(c) the terms “a Contracting State” and “the other Contracting State” mean the United Kingdom or Vietnam, as the context requires;

(d) the term “person” includes an individual, a company and any body of persons, but does not include a partnership;

(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” means 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 “national” means:

(i) in relation to the United Kingdom, any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the laws in force in the United Kingdom;

(ii) in relation to Vietnam any individual possessing the nationality of Vietnam and any legal person, partnership and association deriving their status as such from the laws in force in Vietnam.

(h) 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;

(i) the term “competent authority” means:

(i) in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative; and

(ii) in the case of Vietnam, the Minister of Finance or his authorised representative.

(2) As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State concerning the taxes to which the Agreement applies.