Article 3 - General definitions - UAR (Egypt)

CHAPTER 2 DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. In this Convention, unless the context otherwise requires, (a) the term India shall have the meaning assigned to it in article 1 of the Constitution of India ; (b) the term United Arab Republic means Egypt ; (c) the terms a Contracting State and the other Contracting State mean India or the United Arab Republic as the context requires ; (d) the term tax means Indian tax or United Arab Republic tax, as the context requires ; (e) the term person includes individuals, companies and all other entities which are treated as taxable units under the tax laws in force in either Contracting State ; (f) the term company for tax purposes means any entity which is treated as a company under the Indian tax law or any entity which is treated as a body corporate under the United Arab Republic tax law ; (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 competent authority means in the case of India the Central Government in the Ministry of Finance (Department of Revenue and Insurance) and in the case of the United Arab Republic, the Minister of Treasury or his authorised representative. 2. In the application of the provisions of this Convention by one of the Contracting States any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to the taxes which are the subject of this Convention.