40 | II Série A - Número: 053S1 | 23 de Dezembro de 2014

4á
c) the terms «a Contracting State»
and «the other Con
tracting State» mean, as the context requires,
Croatia or
Portugal;
a) the term «person» includes an
individual, a cornpany
and any other body ofpersons;
e) the term «company» means any body
corporate or any
entity that is treated as a body
corporate for tax purposes;
J)
the terms «enterprise of a Contracting
State» and
«enterprise oftheother Contracting State»
mean respecti
vely an enterprise carried on by a residentof
a Contracting
State and an enterprise carried
on by a resident oftheother
Contracting State;
g) the
term «international traffic» means any
transport
by a ship or aircafi operàted by
an enterprise that has its
place of effective management in a
Contracting State, ex
cept when the ship or aircraft is operated
solely between
places in the other Contracting
State;
h) the term «competent authority»
means:
(i) in Portugal: the Minister of Finance,
the Director
General ofthe Tax and Customs Authority
or their autho
rized representative;
(ii) in Croatia, the Minister
ofFinance or bis authorized
representative,
i) the term «national»,
in relation to a
Contracting State,
means:
(i) any individual
possessing the nationality ofthat Con
tracting State; and
(ii) any legal person> partnershipor
association deriving
its status as such from the laws
in force in that Contracting
State.
2 — As regards the application
ofthe Conventio a any
time by a Contracting State any
terrn not defined therein
shafl, unless the context otherwise
requires, have the me
anin.g that it has at that time under
the law ofthat State for
the purposes ofthe taxes to which
the Conventionapplies,
any meaning under the applicable tax
laws of that State
prevailing over a meaning
gjven to the term under other
laws ofthat State.
Article 4
Resident
For the purposes ofthis Convention,
the term «resi
dent of a Contracting State» means
any person who under
the laws ofthat State, is liable to
tax therein by reason of
his dornicile, residence. place ofmanagement
or any other
criterion of a similar natúre, and
also includesthat State
and any political or administrative
subdivision or iocal
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.
2 — Where by reason ofthe
provisions ofparagrph 1
an individuãl is a resident of both
Contracting States, then
his status shall be deterrnined as
follows:
a) he shall be deerned to be a
resident only ofthe S’;ate in
which he has a permanent
borne available to him; ifhe.has
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DAR II Série A / 40

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