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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 term "United Arab Emirates" means the State of the United Arab Emirates.
  • (b) the term "The Islamic Federal Republic of Comoros (KM)" means the Islamic Federal Republic of Comoros.
  • (c) the terms "Contracting State" and "the other Contracting State" shall mean United Arab Emirates or The Federal Republic of Comoros (KM), as the context requires. The terms "The two Contracting States" United Arab Emirates and The Federal Republic of Comoros.
  • (d) the term "person" shall mean any natural person; a corporation or legal entity or any other group of legally founding persons.
  • (e) the term "corporation" shall mean any artificial person or independent entity which is treated as an artificial person for the purposes of tax.
  • (f) the term "an enterprise" refers to any business activities.
  • (g) the terms "an enterprise of a Contracting State" and "an enterprise of the other Contracting State" shall mean respectively an enterprise managed by a resident in a Contracting State and an enterprise managed by a resident in the other Contracting State.
  • (h) the term "international transport" shall mean any transport by a ship or aircraft used by an enterprise situated in a Contracting State, except for ship or aircraft transport which is done solely among places located only at the other Contracting State.
  • (i) the term "competent authority" shall mean:
    • (i) For UAE: Minister of Finance or his/her authorized representative;
    • (ii) For (KM): Minister of Finance or his/her authorized representative
  • (j) the term "citizen" shall mean:
    • (i) Any individual holds the nationality of a Contracting State.
    • (ii) Any legal person, legal entity and association so established by the laws applicable in that Contracting State or by the political subdivisions or local government of that Contracting State.

(2) With regard to the application of this Convention in any time by a Contracting State, any term or phrase that is not defined herein, unless the context otherwise requires, shall have the same meaning applicable in the law of that State concerning the taxes to which the Convention applies. Any meaning in accordance with the tax laws applicable in such State shall be preferred to any meaning recommended for the term or the phrase in accordance with other regulations of that State.