Bulgaria – Belgium

General Definitions

Art. 4

1. For the purposes of this Convention, unless the context otherwise requires:

1. the term "Belgium" means the Kingdom of Belgium and the term "Bulgaria" means the People's Republic of Bulgaria
2. the terms "a Contracting State" and "the other Contracting State" mean Belgium or Bulgaria, as the context requires;
3. the term "international traffic" means any transport by ship, aircraft or road vehicle operated by a resident, which place of effective management is situated in a Contracting State except when the ship or aircraft is operated solely between places in the other Contracting State;
4. the term "competent authority" means:
   1. 1. in the case of Belgium, the Minister of Finance or his authorized representative;
      2. in the case of Bulgaria, the Minister of Finance or his authorized representative.

2. As regards the application of this Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Convention applies.