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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 Federal Republic of Germany or the United Arab Emirates, as the context requires, and, if for the purposes of this Agreement used in a geographical sense, the area in which the tax law of the Contracting State concerned is in force, as well as the continental shelf, the territorial sea including islands or any other maritime zone in which the Contracting State concerned exercises certain rights in accordance with international law concerning the exploration and exploitation of natural resources;
  • (b) the term "person" means an individual and a company and any other body of persons;
  • (c) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
  • (d) the term "enterprise" applies to the carrying on of any business;
  • (e) the term "business" includes the performance of professional services and of other activities of an independent character;
  • (f) 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;
  • (g) the term "national" means:
    • (i) in respect of the Federal Republic of Germany any German within the meaning of Article 116, paragraph (1), of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany;
    • (ii) in respect of the United Arab Emirates any individual possessing the nationality of the United Arab Emirates and any legal person, partnership and association deriving its status as such from the law in force in the United Arab Emirates;
  • (h) 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;
  • (i) the term "competent authority" means in the case of the Federal Republic of Germany, the Federal Ministry of Finance or the agency to which it has delegated its powers, and in the case of the United Arab Emirates, the Minister of Finance, or his authorised representative.

(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.