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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.


General Definitions

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

  • (a)
    • (i) the term "Brunei Darussalam" means the territory of Brunei Darussalam including its territorial sea, extending to the airspace above such territory, over which it exercises sovereignty, and the maritime area beyond its territorial sea, including sea-bed and subsoil, which has been or may hereafter be designated under the laws of Brunei Darussalam as an area over which it exercises sovereign rights and jurisdiction in accordance with international law;
    • (ii) the term "United Arab Emirates" means the United Arab Emirates and when used in a geographical sense, means the area in which the territory is under its sovereignty as well as the territorial sea, airspace and submarine areas over which the United Arab Emirates exercises, in conformity with international law and the law of the United Arab Emirates sovereign rights, including the mainland and islands under its jurisdiction in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources;
  • (b) the term "company" means anybody corporate or any entity that is treated as a body corporate for tax purposes;
  • (c) the term "competent authority" means:
    • (i) in the case of Brunei Darussalam, the Minister of Finance or his authorised representative; and
    • (ii) in the case of the United Arab Emirates, the Minister of Finance or his authorised representative;
  • (d) the terms "a Contracting State" and the "other Contracting State" mean Brunei Darussalam or the United Arab Emirates as the context requires;
  • (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 that 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 "national" means:
    • (i)
      • (a) in Brunei Darussalam:
        • (i) any individual possessing the nationality of Brunei Darussalam under the applicable laws of Brunei Darussalam;
      • (b) in the United Arab Emirates:
        • (i) all individuals possessing the nationality of U.A.E.;
        • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
  • (h) the term "person" includes an individual, a company and any other body of persons;
  • (i) the term "tax" means Brunei Darussalam tax or U.A.E. tax, as the context requires.

(2) As regards the application of this 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 Contracting State for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given to the term under other laws of that Contracting State.