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

• (a) the term "Poland" means the Republic of Poland; when used in a geographical sense, it means all its national territory, including its territorial sea and any area beyond and adjacent to its territorial sea, within which Poland, by Polish legislation and in accordance with international law, has sovereign rights of exploration for and exploitation of natural resources of the seabed and its subsoil and superjacent water mass;
• (b) the term "Vietnam" means the Socialist Republic of Vietnam; when used in a geographical sense, it means all its national territory, including its territorial sea and any area beyond and adjacent to its territorial sea, within which Vietnam, by Vietnamese legislation and in accordance with international law, has sovereign rights of exploration for and exploitation of natural resources of the seabed and its subsoil and superjacent water mass;
• (c) the terms "a Contracting State" and "the other Contracting State" mean Poland or Vietnam as the context requires;
• (d) the term "person" includes an individual, a company and any other 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 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 "nationals" means:
  • (i) all individuals possessing the nationality of a Contracting State;
  • (ii) all legal persons, partnerships and associations deriving their status as such from the laws in force in a Contracting State;
• (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places situated in the other Contracting State; and
  • (i) the term "competent authority" means:
  • (i) in the case of Poland, the Minister of Finance or his authorized representative; and
  • (ii) in the case of Vietnam, the Minister of Finance or his authorized representative.

(2) As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.