ARTICLE 3

General Definitions

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

a) the term "a Contracting State" and "the other Contracting State" mean the United States or the Federal Republic of Germany as the context requires;

b) the term “United States”, when used in a geographical sense, means the United States of America, but does not include Puerto Rico, the Virgin Islands, Guam or any other possession or territory of the United States of America;

c) the term “Federal Republic of Germany”, when used in a geographical sense, means the area in which the tax law of the Federal Republic of Germany is in force;

d) the term "person" includes but is not limited to an individual and a company; e) the term “company” means any body corporate or any entity that 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 "international traffic" means any transport by a ship or aircraft, except when the ship or aircraft is operated solely between places in one of the Contracting States;

h) the term "national" means:

aa) in respect of the United States, United States citizens and any legal person, partnership, or association deriving its status as such from the law in force in the United States; and

bb) in respect of the Federal Republic of Germany, any German within the meaning of paragraph 1 of Article 116 of the Basic Law of the Federal Republic of Germany and any legal person, partnership, or association deriving its status as such from the law in force in the Federal Republic of Germany; and i) the term "competent authority" means:

aa) in the United States, the Secretary of the Treasury or his delegate; and bb) in the Federal Republic of Germany, the Federal Minister of Finance or his delegate.

2. As regards the application of this 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 that it has under the laws of that State concerning the taxes to which this Convention applies.