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Article 3 - General Definitions - UAE (United Arab Emirates)Extract ARTICLE 3 GENERAL DEFINITIONS 1. In this Agreement, unless the context otherwise requires: (a) the term India means the territory of India and includes the territorial sea and air space above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with international law; (b) the term U.A.E. means the United Arab Emirates and when used in a geographical sense, means all the territory of the United Arab Emirates including its territorial sea in which the U.A.E. laws relating to taxation apply and any area beyond its territorial sea within which the United Arab Emirates has sovereign rights of exploration or the exploitation or resources of the seabed and its sub-soil and superjacent water resources in accordance with international law; (c) the terms a Contracting State and the other Contracting State mean U.A.E. or India as the context requires; (d) the term tax means Indian tax or U.A.E. tax as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty imposed relating to those taxes; (e) the term person includes an individual, a company, and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting State; (f) the term company means anybody corporate or any entity which is treated as a company or body corporate under the taxation laws in force in the respective Contracting States; (g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term national means: (i) in the case of U.A.E. all individuals possessing the nationality of U.A.E. in accordance with U.A.E. laws and any legal person, partnership and other body corporate deriving its status as such from U.A.E. laws; (ii) in the case of India, any individual possessing the nationality of India and any legal person, partnership, or association deriving its status as such from the laws in force in India; (i) 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 Contracting State except when the ship or aircraft is operated solely between places in the other Contracting State; (j) the term competent authority means: (i) in the case of U.A.E., the Minister of Finance and Industry of his authorised representative; and (ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative. 2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning the taxes to which the Agreement applies.
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