(1)
For the purposes of this Convention, unless the context otherwise requires:
a)
the terms "Contracting State" and "the other Contracting State" refer to the Republic of Slovenia or to the Republic of Austria, depending on the context in this Convention; and, when used in a geographical sense, to the territory of Slovenia or Austria, in the case of Slovenia including the sea area, sea-bed and subsoil adjacent to the territorial sea, if Slovenia may exercise its sovereign rights and jurisdiction over such sea area, sea-bed and subsoil in accordance with its domestic legislation and international law;
b)
the term "person" includes an individual, a company and any other body of persons;
c)
the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
d)
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;
e)
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;
f)
the term "competent authority" means:
(i) in Slovenia: the Ministry of Finance of the Republic of Slovenia or his authorized representative;
(ii) in Austria: the Federal Minister of Finance or his authorized representative;
g)
the term "national" means:
(i) any individual possessing the nationality of a Contracting State;
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
(2)
As regards the application of the Convention 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 State concerning the taxes to which the Convention applies.