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ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ ΤΗΣ 4ης ΑΠΡΙΛΙΟΥ
1984
Columbia, the territorial waters
ο!
the United
States, and
any
area outside the etates
and
the
Distriot
of
Columb1a whioh
ίη
accordance with
international law and the laws of the United StatEs
is
βΩ
area within which the rights
ο!
the United
States with reepeot to the natural resources
ο!
the
seabed and subsoil
may
be exercised;
(b)
The term "Cyprus" means the Republic
0'/
Cyprue
and whan used
ίη
a geographical
βθηβθ
inoludesthe
territorial waters
ο!
Cyprus and
any
area outside
Cyprus whioh
1η
accordance with 1nternational law
and the laws of Cyprus 1s
an
area within which the
rights
ο!
Cyprus with respeot to the natural resources
ο!
the seabed and subsoil may be exeroised;
(ο)
The term "Contracting State" means the United
States or Cyprus,
βθ
the oontext requires;
(d)
The term "person" includes
an
individual,
a
ΡartΔershiΡ,
a oorporation,
an
estate, a trust,
οτ
&nI
other body
ο!
persons;
(e)
(1)
.The term
"υαι
ted states oorporation
tt
or
·cοrΡο·ratiΟΔ ο'!
the Uni ted States"
meθ.llS
a corporation
which
1s
created or organized under the laws of
the
United Statee
οτ
any
state thereof
οτ ο!
the District
ο!
Columbia, or
any
unincorporated entity treated
Βθ
a
United states oorporation for United States
Ι~x
' purposes; and
(ii) The term "Cypriot corporation" or "oorporation
of Cyprus"
ωθΒηβ βΩ
entity (other than a United
States corporation) treated
Βθ
a body corporate for
tax purposes under the .
Ιβννθ ο!
Cyprus, wh1ch
1β
resident in Cyprus for the purposes of Cypriot tax;
(f)
The
term
"oompetent authority"
means:
(1)
Ιη
tbe Case of the United States, the Seoretary
of
the Treasury
or hie
delegate;
and
(11)
Ιη
the
Cθθθ
of
Cyprus, the
νdnίster
of
Finance
or
his
authorized representative;
(g) The term "State" meane
a.ny
National State,
whether or not a Contracting State;
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