ARTICLE 3

General Definitions

1. In this Convention, unless the context otherwise requires:

a) (i) the term ''United States'' means the United States of America. When used in a geographic sense it means the states thereof, the District of Columbia, the territorial waters of the United States, and any area beyond the territorial waters which, in accordance with international law and the laws of the United States is, or may hereafter be, an area within which the rights of the United States with respect to natural resources may be exercised. The term does not include Puerto Rico, the Virgin Islands, Guam or any other United States Possession or territory;

(ii) the term ''Barbados'' means the island of Barbados and the territorial waters thereof, including any area outside such territorial waters which in accordance with international law and the laws of Barbados is an area within which the rights of Barbados with respect to the seabed and subsoil and their natural resources may be exercised; b) the term ''person'' includes an individual, an estate, a trust, a company, partnership 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 "competent authority" means:

(i) in the case of the United States of America, the Secretary of the Treasury or his delegate;

(ii) in the case of Barbados, the Minister of Finance and Planning or his authorized representative; f) the term "national" means:

(i) in relation to the United States

a) any individual who is a citizen of the United States; b) any company, association or other entity deriving its status as such from the laws of the United States or any political subdivision thereof; (ii) in relation to Barbados

a) any individual who is a citizen of Barbados; b) any company, association or other entity deriving its status as such from the laws of Barbados; g) the term ''international traffic'' means any transport by a ship or aircraft, except when such transport is solely between places in the other 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 or the competent authorities agree to a common meaning pursuant to the provisions of Article 25 (Mutual Agreement Procedure), have the meaning which it has under the laws of that State concerning the taxes to which the Convention applies.