পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারী ২, ১৯৯৪.pdf/৩

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SSBBBB SBBB S BBB S S B S S S S S - - - - - - (c) the term "person" includes an individual, a company and any other entity treated as a unit for tax purposes; (d) the term "company" means any body corporate or any entity treated as a body corporate for tax purposes; (e) the terms “resident of a Contracting state” and “resident of the other Contracting State” mean a person who is a resident of the Federal Republic of Germany or a person who is a resident of Bangladesh as the context requires; (f) 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 byresident of the other Contracting State; (g) the term “national" means : (aa) in respect of the Federal Republic of Germany any German within the meaning of Article 116, paragraph 11 of the Basic Law for the Federal Republic of Germany and any legal person, artnership and association deriving its status as such from the aw in force in the Federal Republic of Germany; (bb) in respect of Bangladesh any individual possessing the nationality of Bangladesh and any legal person, partnership and association deriving its status as such from the law in force in Bangladesh; (h) the term “international traffic" means any transport by a ship or aircraft operated by an enterprise which 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 in the case of the Federal Republic of Germany the Federal Minister of Finance, and in the case of Bangladesh the National Board of Revenue or its authorisrepresentativa. 2. As regards the application of this Agreement by a contracting State any term not defined herein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which this Agreement applics. article 4 Resident 1. For the purposes of this Agreement, 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. But this term does not include any person who is liable to tax in that state is respect only of income from ாைக _