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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 4

General Definitions

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

  • (a) the terms “a Contracting State” and “the other Contracting State” mean the Republic of Cameroon or the United Arab Emirates as the context requires;
  • (b) the term “Cameroon” means the territory of the Republic of Cameroon, and when used in a geographical sense, includes the territorial sea and any area adjacent to the coast beyond the territorial waters, over which Cameroon exercises sovereign rights, in accordance with Cameroonian legislation and international law, and which has been or may hereafter be designated as an area within which Cameroon may exercise rights with respect to the seabed and subsoil and their natural resources;
  • (c) the term “ 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 the exploration for or the exploitation of natural resources by virtue of its law and international law;
  • (d) the term “person” includes an individual, a company and any other body of persons that is treated as an entity for tax purposes;
  • (e) the term “national” means:
    • (1) any individual possessing the nationality of a contracting State;
    • (2) any legal person, partnership or 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 or any entity that is treated as a body corporate for tax purposes;
  • (g) a pension scheme means any plan, scheme, fund, trust, or other arrangement established in a Contracting state, which is generally exempt from tax in that State and operated principally either to administer or provide pension or retirement benefit or to earn income for the benefit of one or more such arrangements;
  • (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 transport by a ship or aircraft operated by an enterprise of a contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (j) the term "qualified government entity" means Central bank of a Contracting State and any person. Agency, Institution, Authority, Fund, Enterprise, Organization, or other entity owned or controlled directly or indirectly by a contracting State or any political subdivision or local government thereof;
  • (k) the term “tax” means Cameroon tax or UAE tax, as the context requires;
  • (l) the term “competent authority” means:
    • (1) in the case of the Republic of Cameroon: the Minister in charge of Finance or an authorized representative of the Minister;
    • (2) in the case of the UAE: the Minister of Finance or an authorized representative of the Minister of Finance.

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