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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 3

General Definitions

(1) For the purposes of this Agreement, unless the context otherwise requires:

  • (a) the terms "a Contracting State" and "the other Contracting State" mean the United Arab Emirates or Bosnia and Herzegovina, as the context requires;
  • (b) the term "the U.A.E." means the territory of the United Arab Emirates over which, under U.A.E. legislation and in accordance with international law, the sovereign rights of the U.A.E. are exercised;
  • (c) the term "Bosnia and Herzegovina" means the territory of Bosnia and Herzegovina over which, under Bosnia and Herzegovina legislation and in accordance with international law, the sovereign rights of Bosnia and Herzegovina are exercised;
  • (d) the term "political subdivision" means:
    • (i) in case of the U.A.E.: Abu Dhabi, Dubai, Ras Al Khaimah, Shariah, Fujairah, Ajman and Um Alqawain and their local governments;
    • (ii) in the case of Bosnia and Herzegovina means: the Federation of Bosnia and Herzegovina, the Republic of Srpska and District Brcko.
  • (e) the term "national" means any individual possessing the nationality of a Contracting State;
  • (f) the term "person" includes any physical and legal person registered under the law of a Contracting State;
  • (g) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
  • (h) 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;
  • (i) the term "international traffic" means any traffic by a ship, boat, aircraft, road or railway vehicles operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, boat, aircraft, road or railway vehicles is operated solely between places in the other Contracting State;
  • (j) the term "competent authority" means:
    • (i) in the case of the U.A.E., the Minister of Finance and Industry or his authorised representative;
    • (ii) in the case of Bosnia and Herzegovina: the Ministry of treasury of Bosnia and Herzegovina.

(2) As regards the application of the Agreement 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 the Agreement 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.