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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 Convention, unless the context otherwise requires:

  • (a) the terms "Contracting State" and "the other Contracting State" mean the State of the People's Democratic Republic of Algeria and the State of the United Arab Emirates, depending on the context;
  • (b) the term "People's Democratic Republic of Algeria" used in a geographical sense, refers to the territory of the People's Democratic Republic of Algeria including its territorial waters, and beyond thereof, the areas over which the People's Democratic Republic of Algeria, exercises its sovereign rights and jurisdiction in accordance with its domestic laws and international law for the purpose of prospecting and exploration of the natural resources of the seabed, the overlying waters and its sub-soils;
  • (c) the term "State of the United Arab Emirates", used in a geographical sense, means the territory of the State of the United Arab Emirates, which includes its territorial waters, islands, its exclusive economic zone, continental shelf and airspace, it also means the natural resources upon which the State of the United Arab Emirates exercises its sovereign rights in accordance with its domestic law and international law;
  • (d) the term "tax" means the tax of the Peoples Democratic Republic of Algeria and the tax of the State of the United Arab Emirates, as per the context;
  • (e) the term "person" includes an individual, a company and any other body of persons legally established in one of the two Contracting States;
  • (f) the term "company" means any-body corporate or any entity which is treated as a body corporate for tax purposes;
  • (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State, respectively;
  • (h) the term "national" means any individual possessing the nationality of a Contracting State and any legal person, partnership or corporation regarded as such by the law in force in the Contracting State.

(2) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in one of the two Contracting States, except when the ship or aircraft is operated solely between places situated only in the other Contracting State;

(3) The term "competent authority" means:

  • (a) In case of the People's Democratic Republic of Algeria, the Minister of Finance or his authorized representative;
  • (b) In case of the State of the United Arab Emirates, the Minister of Finance and Industry or his authorized representative.

(4) As regards the application of this Convention by a Contracting State, any term or expression not defined herein shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State concerning the taxes to which this Convention applies.