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 that has its place of effective management in 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 Portugal: the Minister of Finance, the Director General of

Taxation (Director-Geral dos Impostos) or their authorised

representative;

(ii) in Barbados: the Minister responsible for Finance or his authorised

representative;

j) the term “national”, in relation to a Contracting State, means:

(i) any individual possessing the nationality or citizenship 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.

ARTICLE 4

RESIDENT

1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of

his domicile, residence, place of management or any other criterion of a similar nature,

and also includes that State and any political or administrative subdivision or local

authority thereof. This term, however, does not include any person who is liable to tax

in that State in respect only of income from sources in that State.

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