МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 3
                         General definitions

     1.  For  the  purposes  of  this  Convention,  unless the context
otherwise requires:
     a)  the  terms  "a  Contracting State" and "the other Contracting
State"  mean  the  Bolivarian  Republic  of  Venezuela  or the Russian
Federation, as the context requires;
     b)   the  term  "Venezuela"  means  the  Bolivarian  Republic  of
Venezuela;
     c) the term "the Russian Federation (Russia)" means the territory
of the Russian Federation and includes its exclusive economic zone and
continental shelf;
     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 "international traffic" means any transport by a ship
or  aircraft  operated  by  an  enterprise  which has a residence of a
Contracting State, except when the ship or aircraft is operated solely
between places in the other Contracting State;
     h) the term "competent authority" means:
     (i)  in the case of Venezuela, the Integrated National Service of
Tax   and  Customs  Administration  (Servicio  Nacional  Integrado  de
Administracion   Aduanera  у  Tributaria  -  SENIAT),  its  authorized
representative  or  the  authority  which is designated as a competent
authority for the purposes of the Convention;
     (ii)  in  the  case  of  the Russian Federation - the Ministry of
Finance of the Russian Federation or its authorized representative;
     i) the term "national" means:
     (i)  any  individual  possessing  the  nationality in the case of
Venezuela and citizenship in the case of Russia;
     (ii)  any  legal  person, partnership or association deriving its
status as such from the laws in force in a Contracting State.
     2.  As regards the application of the Convention 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 Convention applies.