SECTION 3

General definitions 1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Federal Republic of Germany” means the territory of the Federal Republic of Germany, as well as the areas of the sea-bed, its subsoil and the superjacent water column adjacent to the territorial sea, insofar as the Federal Republic of Germany exercises there sovereign rights and jurisdiction in conformity with international law and its national legislation for the purpose of exploring, exploiting, conserving and managing the living and non-living natural resources; b) the term “Republic of Cameroon” means the territory of the Republic of Cameroon including the territorial sea and the areas outside the territorial waters of the Republic of Cameroon in which, the Republic of Cameroon, in accordance with international law, exercises there sovereign rights for the purposes of exploiting the natural resources of the seabed, the subsoil and superjacent water column; c) the terms “a Contracting State” and “the other Contracting State” mean the - 4 ­ Federal Republic of Germany or the Republic of Cameroon as the context requires; d) the term “competent authority” means: i. in the Federal Republic of Germany, the Federal Ministry of Finance or the agency to which it has delegated its powers; ii. in the Republic of Cameroon, the Minister in charge of Finance or an authorized representative of the Minister; 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 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; h) 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; i) the term “international traffic” means any transport by an aircraft operated by an enterprise that has its place of effective management in a Contracting State, except when the aircraft is operated solely between places in the other 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 purpose 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.