For the purposes of this Chapter:

residence means residence for tax purposes;

tax convention means a convention for the avoidance of double taxation or other international taxation agreement or arrangement; and

tax and taxation measure includes an excise duty, but does not include:
     (a) a customs duty as defined in Article 1.1 (General definitions), and  
     (b) a measure listed in exceptions (b) or (c)in the definition of “customs duty” in Article 1.1 (General definitions).