Debates Parlamentares - Diário 116S1, p. 25 (2012-02-08)

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25 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012

CHAPTER II DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Colombia” means the Republic of Colombia and, used in the geographical sense, includes, in addition to the continental territory, the archipelago of San Andrés, Providencia and Santa Catalina, the island of Malpelo and other islands, islets, keys, promontories and banks belonging thereto, as well as the subsoil, territorial waters, contiguous zone, continental shelf and exclusive economic zone, the airspace, electromagnetic spectrum and any other space over which sovereignty is exercised or can be exercised in accordance with international law and the laws of Colombia;

b) the term "Portugal" when used in a geographical sense comprises the territory of the Portuguese Republic in accordance with the International Law and the Portuguese Legislation;

c) the terms "a Contracting State" and "the other Contracting State" mean Portugal or Colombia as the context requires;

d) the term "tax" means Portuguese tax or Colombian tax, as the context requires;

e) the term "person" includes an individual, a company and any other body of persons;

f) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;

g) 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;

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 Colombia: the Minister of Finance and Public Credit or the Minister´s authorized representative;

ii) in Portugal: the Minister of Finance, the Director General of Taxation (Director-Geral dos Impostos) or their authorised representative;

j) the term "national", in relation to a Contracting State, means:
i) any individual possessing the nationality of that Contracting State; and
ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State. 2. As regards the application of the 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 the 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.

25 | II Série A - Número: 116S1 | 8 de Fevereiro de 2012CHAPTER II DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Colombia” means the Republic of Colombia and, used in the geographical sense, includes, in addition to the continental territory, the archipelago of San Andrés, Providencia and Santa Catalina, the island of Malpelo and other islands, islets, keys, promontories and banks belonging thereto, as well as the subsoil, territorial waters, contiguous zone, continental shelf and exclusive economic zone, the airspace, electromagnetic spectrum and any other space over which sovereignty is exercised or can be exercised in accordance with international law and the laws of Colombia;b) the term "Portugal" when used in a geographical sense comprises the territory of the Portuguese Republic in accordance with the International Law and the Portuguese Legislation;c) the terms "a Contracting State" and "the other Contracting State" mean Portugal or Colombia as the context requires;d) the term "tax" means Portuguese tax or Colombian tax, as the context requires;e) the term "person" includes an individual, a company and any other body of persons;f) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;g) 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;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 Colombia: the Minister of Finance and Public Credit or the Minister´s authorized representative;ii) in Portugal: the Minister of Finance, the Director General of Taxation (Director-Geral dos Impostos) or their authorised representative;j) the term "national", in relation to a Contracting State, means:
i) any individual possessing the nationality of that Contracting State; and
ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State. 2. As regards the application of the 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 the 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.

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