General Definitions
Art. 3
1. For the purpose of this Convention, unless the context otherwise requires
- the terms "a Contracting State" and "the other Contracting State" mean Bulgaria or France, as the context requires;
- the term "person" includes:
- the individuals,
- the legal persons, including a company and any other entity considered as a body corporate for tax purposes;
- any other body of persons;
It includes, especially, in Bulgaria, the partnerships set up in accordance with Decree 535 from 1980 of the State Council of the People's Republic of Bulgaria, and in France, the unlimited partnership;
- 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;
- the term "international traffic" means any transport by ship or aircraft operated by an enterprise, 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;
- the term "competent authority" means:
- in the case of the People's Republic of Bulgaria, the Minister of Finance or his authorized representative.
- in the case of the French Republic, the Minister in charge with the budget 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.
