(1) For the purposes of this Convention, unless the context otherwise requires:
- (a) the terms "a Contracting State" and "the other Contracting State" means, depending on the context, the United Arab Emirates or the Republic of Lebanon;
- (b) the term "U.A.E." means the United Arab Emirates and when used in its geographical sense it means any the territory of the United Arab Emirates including its territorial sea, its island, the exclusive economic area, and the continental lands, its space area over which the United Arab Emirates exercises its sovereign rights for the purpose of exploration and exploitation of resources from the seabed, its subsoil and superjacent water resources in accordance with international law;
- (c) the term "Lebanon" shall mean the Republic of Lebanon including its territorial waters as well as the exclusive economic zone over which Lebanon in accordance with its domestic laws and international law exercises its sovereign rights relating to the exploration, exploitation, maintenance and management of the natural resources whether living or non-living existing in the sea waters, seabed and its subsoil;
- (d) the term "tax" shall mean, depending on the context "U.A.E. tax" or "Lebanese tax";
- (e) the term "person" includes an individual, a company, or any other body of persons having a legal status in either one of the Contracting States;
- (f) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
- (g) the term "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 who under the laws of a Contracting State possesses the nationality of that Contracting State as well as any legal person or entity deriving its status as such from the laws in force in a Contracting State;
- (i) the term "international traffic" means any transport by a ship, an aircraft, trains or motor vehicles operated by an enterprise which has its place of effective management in a Contracting State except when the ship, aircraft, train or motor vehicle is operated solely between places in the other Contracting State;
- (j) the term "competent authority" means:
- (i) in case of the United Arab Emirates: the Minister of Finance and Industry or his authorized representative;
- (ii) in case of Lebanon: the Minister of Finance or his authorized representative.
(2) For the application of this Convention, unless the context otherwise requires, any term not defined herein shall, have the meaning that it has under the laws of that State with respect to taxes to which this Convention applies.