第1條
For the purposes of this Agreement, unless otherwise defined: (a) (i) the term “Hong Kong Special Administrative Region” means any place where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply; (ii) the term “Norway” means the Kingdom of Norway, and includes the land territory and internal waters, the territorial sea and the area beyond the territorial sea where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies (“biland”); (b) the term “collective investment fund or scheme” means any pooled investment vehicle, irrespective of legal form. The term “public collective investment fund or scheme” means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed “by the public” if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors; (c) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (d) the term “competent authority” means (i) in the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorised representative; (ii) in Norway, the Minister of Finance or the Minister’s authorised representative; (e) the term “Contracting Party” means the Hong Kong Special Administrative Region or Norway as the context requires; (f) the term “information” means any fact, statement or record in any form whatever; (g) the term “information gathering measures” means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information; (h) the term “person” includes an individual, a company and any other body of persons; (i) the term “publicly traded company” means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold “by the public” if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; (j) the term “principal class of shares” means the class or classes of shares representing a majority of the voting power and value of the company; (k) the term “recognised stock exchange” means any stock exchange agreed upon by the competent authorities of the Contracting Parties; (l) the term “requested Party” means the Contracting Party requested to provide information; (m) the term “applicant Party” means the Contracting Party requesting information; (n) the term “tax” means any tax to which the Agreement applies.