S.L. 123.11 Art. 4similar in addition to, States made in their geographical adjacent to the laws of Finland respect to the and its sub-soil (b) the term geographical islands of the any area of the territorial jurisdiction, or including its exploitation of (c) the term persons; (d) the term a body corporate (e) the te

The Agreement shall apply also to any identical or substantially taxes which are imposed after the date of signature of the Agreement or in place of, the existing taxes. The competent authorities of the Contracting shall notify each other of any significant changes which have been respective taxation laws.

Article 3 sense, means the territory of the Republic of Finland, and any area territorial waters of the Republic of Finland within which, under the and in accordance with international law, the rights of Finland with exploration for and exploitation of the natural resources of the sea bed and of the superjacent waters may be exercised; ''Malta'' means the Republic of Malta and, when used in a sense, means the Island of Malta, the Island of Gozo and the other Maltese archipelago including the territorial waters thereof, as well as sea bed, its sub-soil and the superjacent water column adjacent to the waters, wherein the Republic of Malta exercises sovereign rights, control in accordance with international law and its national law, legislation relating to the exploration of the continental shelf and its natural resources; ''person'' includes an individual, a company and any other body of

''company'' means any body corporate or any entity that is treated as for tax purposes; ''enterprise of a Contracting State'' and ''enterprise of the other State'' mean respectively an enterprise carried on by a resident of a and an enterprise carried on by a resident of the other Contracting

''national'' means: individual possessing the nationality of a Contracting State; legal person, partnership or association deriving its status as such the laws in force in a Contracting State; ''international traffic'' means any transport by a ship or aircraft enterprise of a Contracting State, except when the ship or aircraft is between places in the other Contracting State;

''competent authority'' means: in Finland, the Ministry of Finance, its authorised representative or the authority which, by the Ministry of Finance, is designated as competent authority; in Malta, the Minister responsible for finance or his authorised representative. regards the application of the Agreement at any time by a Contracting not defined therein shall, unless the context otherwise requires, have it has at that time under the law of that State for the purposes of the the Agreement applies, any meaning under the applicable tax laws of prevailing over a meaning given to the term under other laws of that State. Article 4 Residence purposes of this Agreement, the term ''resident of a Contracting person who, under the laws of that State, is liable to tax therein by