(d) the term "enterprise of a Contracting State" means an industrial or commercial
undertaking carried on by a resident of a Contracting State;
(e) 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;
(f) the term "competent authority" means:
(i) in the case of the United States, the Secretary of the Treasury or his
delegate, and
(ii) in the case of the United Kingdom, the Commissioners of Inland Revenue or
their authorized representatives;
(g) the term "United States" means:
(i) the United States of America; and
(ii) when used in a geographical sense, the States thereof and the District of
Columbia. Such term also includes:
(aa) the territorial sea thereof, and
(bb) the seabed and subsoil of the submarine areas adjacent to the
coast thereof, but beyond the territorial sea, over which the United States
exercises sovereign rights, in accordance with international law, for the purpose
of exploration for and exploitation of the natural resources of such areas, but
only to the extent that the person, property, or activity to which the Convention
is being applied is connected with such exploration or exploitation;
(h) (i) the term "United Kingdom" means Great Britain and Northern Ireland,
including any area outside the territorial sea of the United Kingdom which in accordance with
international law has been or may hereafter be designated, under the laws of the United
Kingdom concerning the Continental Shelf, as an area within which the rights of the United
Kingdom with respect to the seabed and subsoil and their natural resources may be exercised;
(i) the term "Contracting State" means the United States or the United Kingdom, as the
context requires;
(j) the term "nationals" means:
(i) in relation to the United Kingdom, all citizens of the United Kingdom and
Colonies, British subjects under Sections 2, 13 (1) or 16 of the British Nationality Act
1948, and British subjects by virtue of Section 1 of the British Nationality Act 1965,
provided they are partial within the meaning of the Immigration Act 1971, so far as
these provisions are in force on the date of entry into force of this Convention or have
been modified only in minor respects so as not to affect their general character;
(ii) in relation to the United States, United States citizens.
(2) As regards the application of this Convention by a Contracting State any term not otherwise
defined shall, unless the context otherwise requires and subject to the provisions of Article 25 (Mutual
Agreement Procedure), have the meaning which it has under the laws of that Contracting State relating
to the taxes which are the subject of this Convention.