(1) For the purposes of this Convention, unless the context otherwise requires:
- (a) the terms "a Contracting State" and "the other Contracting State" mean United Arab Emirates or Jordan, as the context requires;
- (b) the term "United Arab Emirates" when used in a geographical sense, means the territory of the United Arab Emirates including its territorial waters, islands, special economic zone, continental shelf and airspace. It includes also the natural resources over which the United Arab Emirates exercises sovereign rights by virtue of its national law and international law;
- (c) the term "Jordan" means the territories of the Hashemite Kingdom of Jordan and, when used in a geographical sense, it means the territory of the Hashemite Kingdom of Jordan, the territorial waters of Jordan including the seabed and any area extending beyond the territorial waters of Jordan, which has been or may hereafter be designated in accordance with international law and Jordanian law as an area over which Jordan has sovereign rights for the purposes of exploring, extracting, exploiting and investing in the natural resources, whether living or non-living and any other rights existing in waters, soil and under the seabed;
- (d) the term "person" includes an individual, a company and any other body of persons legally incorporated in one of the Contracting States;
- (e) the term "national" means any individual possessing the nationality of a Contracting State and any legal person, partnership or association or other entity deriving its status as such from the laws in force in that Contracting State;
- (f) the term "company" means any body corporate or any entity that 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 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;
- (h) the term "international traffic" means any transport by a ship, aircraft, train or road vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft, train or road vehicle is operated solely between places in the other Contracting State;
- (i) the term "tax" means the tax levied in the United Arab Emirates or the tax levied in the Hashemite Kingdom of Jordan, as the context requires;
- (j) the term "competent authority" means:
- (1) in the case of the UAE: the Minister of Finance or his authorized representative;
- (2) in the case of the Hashemite Kingdom of Jordan: the Minister of Finance or his authorized representative.
(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.