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

a)

(i) the term “Republic of Moldova” means the Republic of Moldova and,  when used in a geographical sense, means the territory of Moldova including the  internal waters and aerial space over which the Republic of Moldova exercises  sovereign rights to work mineral and natural resources, in accordance with the norms  of international law; 

(ii) the term “Switzerland” means the Swiss Confederation; 

b) the terms “a Contracting State” and “the other Contracting State” mean  the Republic of Moldova or Switzerland, as the context requires; 

c) the term “person” includes an individual, a company and any other body  of persons; 

d) the term “company” means any body corporate or any entity which is  treated as a body corporate for tax purposes; 

e) 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; 

f) 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; 

g) the term “competent authority” means: 

(i) in the case of the Republic of Moldova, the Ministry of Finance or its  authorized representative; 

(ii) in the case of Switzerland, the Director of the Federal Tax  Administration or his authorized representative;

h) 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. 

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.