# The Double Taxation Relief (Taxes on Income) (Chile) Order 2003, GENERAL DEFINITIONS


(1) For the purposes of this Convention, unless the context otherwise requires:
(a) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, the United Kingdom or Chile;
(b) the term “Chile” means the Republic of Chile, including any area outside the territorial sea designated under the laws of the Republic of Chile and in accordance with international law as an area within which the Republic of Chile may exercise sovereign rights with regard to the seabed and subsoil and their natural resources;
(c) the term “United Kingdom” means Great Britain and Northern Ireland, including any area outside the territorial sea designated under the laws of the United Kingdom and in accordance with international law as an area within which the United Kingdom may exercise sovereign rights with regard to the seabed and subsoil and their natural resources;
(d) the term “person” includes an individual, a company and any other body of persons;
(e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
(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 by a resident of the other Contracting State;
(g) the term “business” includes the performance of professional services and of other activities of an independent character;
(h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of 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:
(i) in the case of Chile, the Minister of Finance or the Minister’s authorised representative, and
(ii) in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representative;
(j) the term “national” means:
(i) in relation to Chile:
(a) any individual possessing the nationality of Chile; and
(b) any legal person, other legal entity or association deriving its status as such from the law in force in Chile.
(ii) in relation to the United Kingdom:
(a) any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and
(b) any legal person, other legal entity, partnership, or association deriving its status as such from the law in force in the United Kingdom.
(2) As regards the application of this 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 purposes of the taxes to which this 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.

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110474856/schedule/chapter/II/crossheading/general-definitions (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-chile-order-2003/schedule/chapter-II/crossheading-general-definitions
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.