ARTICLE 3

General Definitions

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

(a) the term "person" includes an individual, a partnership, a company, an estate, a trust, and any other body of persons;

(b) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes:

(c) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise or undertaking carried on by a resident of a Contracting State and an enterprise or undertaking carried on by a resident of the other Contracting State;

(d) the term "international traffic" means any transport by a ship or aircraft except when the ship or aircraft is operated solely between places in the other Contracting State;

(e) the term "competent authority" means:

(i) in the United States: the Secretary of the Treasury, or his delegate; and (ii) in Jamaica: the Minister responsible for finance or his authorized representative; (f) the term "United States" means the United States of America and when used in a geographical sense includes the States thereof and the District of Columbia, the territorial waters of the United States, and any area outside the States and the District of Columbia which in accordance with international law and the laws of the United States in an area within which the rights of the United States with respect to the natural resources of the seabed and subsoil may be exercised;

(g) the term "Jamaica" means the island of Jamaica, the Morant Cays, the Pedro Cays and their Dependencies and when used in a geographical sense includes the territorial waters of Jamaica and any area outside such territorial waters which in accordance with international law and the laws of Jamaica is an area within which the rights of Jamaica with respect to the natural resources of the seabed and subsoil may be exercised;

(h) the term "Contracting State" means the United States or Jamaica, as the context requires;

(i) 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 Jamaica (a) any individual who is a citizen of Jamaica; (b) any company, association or other entity deriving its status as such from the laws of Jamaica.

2. As regards the application of this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires and subject to the provisions of Article 26 (Mutual Agreement Procedure), having the meaning which it has under the laws of that State relating to the taxes which are the subject of this Convention.