Article 4 Definitions

1.

a)

the term ‘Contracting Party’ means Antigua and Barbuda or the Netherlands as the context requires;

b)

the term ‘Antigua and Barbuda’ means the State of Antigua and Barbuda and the territorial waters thereof;

c)

the term ‘the Netherlands’ means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial seas, and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the sea bed, its subsoil and its superjacent waters, and their natural resources;

d)

the term ‘competent authority’ means:

(i)

in the case of Antigua and Barbuda, the Minister of Finance or an authorised representative of the Minister;

(ii)

in the case of the Netherlands, the Minister of Finance or his authorised representative;

e)

the term ‘person’ includes an individual, a company and any other body of persons;

f)

the term ‘company’ means anybody corporate or any entity that is treated as a body corporate for tax purposes;

g)

the term ‘publicly traded company’ means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold ‘by the public’ if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;

h)

the term ‘principal class of shares’ means the class or classes of shares representing a majority of the voting power and value of the company;

i)

the term ‘recognised stock exchange’ means any stock exchange agreed upon by the competent authorities of the Contracting Parties;

j)

the term ‘collective investment fund or scheme’ means any pooled investment vehicle, irrespective of legal form. The term ‘public collective investment fund or scheme’ means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed ‘by the public’ if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;

k)

the term ‘tax’ means any tax to which this Agreement applies;

l)

the term ‘applicant Party’ means the Contracting Party requesting information;

m)

the term ‘requested Party’ means the Contracting Party requested to provide information;

n)

the term ‘information gathering measures’ means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;

o)

the term ‘information’ means any fact, statement or record in any form whatever;

p)

the term ‘criminal tax matters’ means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party;

q)

the term ‘criminal laws’ means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes.

2.