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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)
    • (i) the term "United Arab Emirates", means the United Arab Emirates and when used in a geographical sense, means the area in which the territory is under its sovereignty as well as the territorial sea, airspace and submarine areas over which the United Arab Emirates exercises, in conformity with international law and the law of United Arab Emirates sovereign rights, including the mainland and islands under its jurisdiction in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources;
    • (ii) the term "Philippines" means the territory of the Republic of the Philippines as defined in Article 1 of the Philippine Constitution and as provided for by existing laws;
  • (b) the terms "a Contracting State" and "the other Contracting State" mean the Philippines or the United Arab Emirates as the context requires;
  • (c) the term "person" includes an individual, an estate, a trust, a ^company, and any other body of persons;
  • (d) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
  • (e) 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;
  • (f) 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;
  • (g) the term "national" means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (h) the term "competent authority" means:
    • (i) in the case of the Philippines, the Secretary of Finance or the Commissioner of Internal Revenue or their authorized representative;
    • (ii) in the case of the United Arab Emirates, t he Minister of Finance and Industry or his authorized representative.

(2) As regards the application of this Agreement at any time by a Contracting State, any term not defined herein 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. The meaning of that term under the applicable tax laws of that State shall prevail over the meaning given under other laws of that State.