ARTICLE 3

General Definitions

(1) For purposes of this Convention only, unless the context otherwise requires:

(a) The term "Indonesia" comprises the territory of the Republic of Indonesia and the adjacent seas which the Republic of Indonesia has sovereignty, sovereign rights or jurisdictions in accordance with the provisions of the 1982 United Nations Convention on the Law of the Sea.

(b) The term "United States" means the United States of America. When used in a geographical sense, the term "United States" means the States thereof, the District of Columbia and those parts of the continental shelf and adjacent seas over which the United States has sovereignty, sovereign rights or other rights in accordance with international law.

(c) The term "one of the Contracting States" or "the other Contracting State" means Indonesia or the United States, as the context requires.

(d) The term "person" includes an individual, a partnership, a company, an estate, a trust, or any 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 term "competent authority"' means:

(i) In the case of Indonesia, the Minister of Finance or his authorized representative, and

(ii) In the case of the United States, the Secretary of the Treasury or his authorized representative. (g) The term "Indonesian tax" means tax imposed by Indonesia to which this Convention applies by virtue of Article 2 (Taxes Covered) and the term "United States tax" means tax imposed by the United States to which this Convention applies by virtue of Article 2 (Taxes Covered).

(h) The term "international traffic" means any transport by a ship or aircraft, except where such transport is solely between places in the other Contracting State.

(2) Any other term used in this Convention and not defined in this Convention shall, unless the context otherwise requires, have the meaning which it has under the laws of the Contracting State whose tax is being determined. Notwithstanding the preceding sentence, if the meaning of such a term under the laws of one of the Contracting States is different from the meaning of the term under the laws of the other Contracting State, or if the meaning of such a term is not readily determinable under the laws of one of the Contracting States, the competent authorities of the Contracting States may, in order to prevent double taxation or to further any other purpose of this Convention, establish a common meaning of the term for the purposes of the Convention.