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ARTICLE 3 GENERAL DEFINITIONS. 1. For the purpose of this Convention, unless the context otherwise requires: (a) the term “France" means the French Republic and, when used in a geographical sense, the european and overseas departments of the French Republic including the territorial sea, and any area outside the territorial sea of those departments which is, in accordance with international law, an area within which France may exercise rights with respect to the sea, the sea bed and sub-soil and their natural resources; (b) the term “Bangladesh” means the People's Republic of Bangladesh; (c) the terms “a State" and “the other State” mean France or Bangladesh as the context requires; (d) the term "person" includes an individual, a company and any other body of persons: t (e) the term “company" means anybody corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms "enterprises of a State" and “enterprise of the other State" mean respectively an enterprise carried on by a resident of a State and an enterprise carried on by a resident of the other State; (g) the term “international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a State, except when the ship or aircraft is operated solely between places in the other State; (h) the term “nationals" means: (i) all individuals possessing the nationality of a State; (ii) all legal persons, partnerships and associations deriving their status as such from the Haws in force in a State ; (j) the term “competent authority" means: (i) in the case of France, the Minister in charge of the Budget or his authorized representative; (ii) in the case of Bangladesh, the National Board of Revenue or its authorized representative. 2. As regards the application of the Convention by a 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