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

a) the terms "a Contracting State" and "the other Contracting State" mean Austria  or Moldova, as the context requires;  

b) the term "Austria" means the Republic of Austria;  

c) the term "Moldova" means the Republic of Moldova and, when used in a  geographical sense, means its territory within its borders, consisting of soil,  subsoil, waters and aerial space above soil and waters, over which the  Republic of Moldova exercises its absolute and exclusive sovereignty and  jurisdiction, in accordance with its internal legislation and international law;  

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 that is treated as  a body corporate for tax purposes;  

f) the term "enterprise" applies to the carrying on of any business;  

g) 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;  

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 in the other Contracting State;  

i) the term "competent authority" means:  

(i) in Austria: the Federal Minister of Finance or his authorised  

representative;  

(ii) in Moldova: the Minister of Finance or his authorised representative;  

j) the term "national" means:  

(i) any individual possessing the nationality of a Contracting State;  

(ii) any legal person, partnership or association deriving its status as such  

from the laws in force in a Contracting State;  

k) the term "business" includes the performance of professional services and of  other activities of an independent character.  

2. As regards the application of the Convention at any time by a Contracting State, any  term not defined therein shall, unless the context otherwise requires, have the meaning that  it has at that time under the law of that State for the purposes of the taxes to which the  Convention applies, any meaning under the applicable tax laws of that State prevailing over  a meaning given to the term under other laws of that State.