background image
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 Agreement, unless the context otherwise requires:

  • (a) the term “San Marino” means the territory of the Republic of San Marino, including any other area within which the Republic of San Marino, in accordance with international law, exercises sovereign rights or jurisdiction;
  • (b) the term “United Arab Emirates (UAE) ” means the United Arab Emirates and, when used in a geographical sense, means the territory of the United Arab Emirates which is under its sovereignty as well as the area outside the territorial water, airspace and submarine areas over which the United Arab Emirates exercises sovereign and jurisdictional rights in respect of any activity carried on in its water, seabed or subsoil in connection with the exploration for or the exploitation of natural resources by virtue of its law and international law;
  • (c) the terms "a Contracting State" and "the other Contracting State" mean San Marino or UAE, as the context requires;
  • (d) the term "person" includes an individual, a company and any other body of persons;
  • (e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (f) the term "enterprise" applies to the carrying on of any business;
  • (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 or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (i) the term “competent authority” means:
    • (i) in the case of San Marino:
      • (a) The Ministry of Finance or its authorised representative; and
      • (b) for the purposes of Article 25 “Exchange of information”, the Central Liaison Office of the Republic of San Marino;
    • (ii) in the case of UAE, the Ministry of Finance or its authorised representative;
  • (j) the term "national", in relation to a Contracting State, means:
    • (i) in relation to San Marino, any individual resident in San Marino or any legal person, partnership, statutory body, or instrumentality, deriving its status as such from the laws in force in San Marino; and
    • (ii) in relation to UAE, any individual possessing the nationality or citizenship of UAE or any legal person, partnership, statutory body, or instrumentality, deriving its status as such from the laws in force in UAE;
  • (k) the term “business” includes the performance of professional services and of other activities of an independent character;
  • (l) the term “tax” means San Marino tax or UAE tax, as the context requires.

(2) As regards the application of the Agreement 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 Agreement applies, any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given to the term under other laws of that Contracting State.