Article 3 - General definitions - Saudi Arabia

ARTICLE 3 GENERAL DEFINITIONS 1.For the purposes of this Convention, unless the context otherwise requires: (a) the term India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Agreement on the Law of the Sea; (b) the term Kingdom of Saudi Arabia means the territory of the kingdom of Saudi Arabia which also includes the area outside the territorial waters, where the Kingdom of Saudi Arabia exercises its sovereign and jurisdictional rights in their waters, seabed, subsoil and natural resources by virtue of its law and the international law; (c) the term a Contracting State and the other Contracting State mean the Republic of India or the Kingdom of Saudi Arabia as the context requires; (d) the term person includes an individual, a company, any other body of persons. (e) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; (f) 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; (g) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (h) the term competent authority means: (i) In the case of India: The Finance Minister, Government of India or his authorized representative; (ii) In the case of the Kingdom of Saudi Arabia, the Ministry of Finance represented by the Minister of Finance or his authorized representative; (i) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; 2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which this Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.