(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 Botswana as the context requires;
- (b) the term “the United Arab Emirates” when used in a geographical sense, means the territory of the United Arab Emirates which is under its sovereignty as well as the area outside the territorial water, airspace and submarine areas over which the United Arab Emirates exercises sovereign and jurisdictional rights in respect of any activity carried on in its water, seabed, subsoil, in connection with tire exploration for or the exploitation of natural resources by virtue of its law and international law;
- (c) the term “Botswana” means the Republic of Botswana including its territorial waters and air space;
- (d) the term “person” includes an individual, an estate, a trust, a company or any other entity which is treated as a person for tax purposes according to the laws and regulations of either Contracting State;
- (e) the term "national" means:
- (i) any individual possessing the nationality of a Contracting State;
- (ii) any legal person, association or other entity deriving its status as such from the laws in force in a Contracting State or of a political subdivision or a local government thereof;
- (f) the term “company” means any body corporate any entity that is treated as a body corporate for tax purposes;
- (g) the term “recognized pension fund” of a State means an entity or arrangement established in that State that is treated as a separate person under the taxation laws of that State and:
- (i) that is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by that State or one of its political subdivisions or local authorities; or
- (ii) that is established and operated exclusively or almost exclusively to invest funds for the benefit of entities or arrangements referred to in subdivision (i).
- (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 "enterprise" applies to the carrying on of any business;
- (j) the term “international traffic” means any transport by aircraft operated by an enterprise of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State;
- (k) the term "business" includes the performance of professional services and of other activities of an independent character;
- (l) the term "qualified government entity" means the Central bank of a Contracting State and any person, agency, institution, authority, fund, enterprise, organization or any other entity owned or controlled directly or indirectly by a Contracting State or political subdivision or local government thereof.
- (m) the term “tax” means the United Arab Emirates tax or Botswana tax, as the context requires;
- (n) the term "competent authority" means:
- (i) in the case of the United Arab Emirates, the Minister of Finance or an authorized representative of the Minister of Finance;
- (ii) in the case of Botswana, the Minister responsible for finance represented by the Commissioner General of the Botswana Unified Revenue Service or an authorized representative of the Commissioner General.
(2) As regards the application of the invasions of this Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, or the competent authorities agree to a different meaning pursuant to the provisions of Article 26, have the meaning which it has at that time under the law of that State for the purposes of the taxes to which this 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.