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For purposes of this Convention, unless the text otherwise indicated:
a. The terms “a Contracting State” and “other Contracting State” will be used interchangeably to refer to Argentina or the Republic of Chile, according to the needs of the text.
b. The terms “territory of a Contracting State” and “territory of the other Contracting State” means either the territories of the Republic of Argentina or the Republic of Chile, according to the needs of the text.
c. The term “person” used to designate:
1 .- A natural person, natural or visible existence, or undivided inheritance.
2 .- A person or legal ideal existence.
3 .- Any other entity or group of persons, whether or not subject to tax liability.
d. An individual shall be deemed to be domiciled in the Contracting State where he has his habitual residence. For these purposes, means that a person is habitually resident in a State if it remains in its territory more than six months in a calendar year or more than six months in total, in two consecutive calendar years. When the above rule is not sufficient to assign the residence to one of the Contracting States, the individual shall be considered a resident of the Contracting State with which his personal and economic ties regardless closer (center of vital interests).
It is understood that a company is domiciled in the State under whose laws the rule exists and obtained recognition of their legal status, if applicable.

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