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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)
    • (1) the term "Belgium" means the Kingdom of Belgium and, when used in a geographical sense, means its territory, including the territorial sea and any other area in the sea or in the air within which the Kingdom of Belgium exercises, under its law and in conformity with international law, sovereign rights or its jurisdiction,
    • (2) the term "United Arab Emirates", means the United Arab Emirates and, when used in a geographical sense, means its territory, including islands, territorial sea, and any other area in the sea or in the air within which the United Arab Emirates exercises, under its law and in conformity with international law, sovereign rights or its jurisdiction;
  • (b) the terms "a Contracting State" and "the other Contracting State" mean Belgium or the United Arab Emirates as the context requires;
  • (c) the term "person" includes an individual, a company and any other body of persons;
  • (d) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes in the Contracting State of which it is a  resident;
  • (e) 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;
  • (f) 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;
  • (g) the term "competent authority" means:
    • (1) in the case of Belgium, the Minister of Finance or his authorised representative, and
    • (2) in the case of the United Arab Emirates, the Minister of Finance and Industry or his authorised representative;
  • (h) the term "nationals" means:
    • (1) all individuals possessing the nationality of a Contracting State;
    • (2) all legal persons, partnerships and associations deriving their status as such from the laws in force in a Contracting State.

(3) 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 law of that State concerning the taxes to which the Agreement applies.