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ARTICLE 3
General Definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
- (a) the term "Sultanate of Oman" means the territory of the Sultanate of Oman and the islands belonging thereto, including the territorial waters and any area outside the territorial waters over which the Sultanate of Oman may, in accordance with international law and the laws of the Sultanate of Oman, exercise sovereign rights and jurisdiction in the sense of sub-paragraph (a) of paragraph 1 of Article 56 of the United Nations Convention on the Law of the Sea, signed on 10 December 1982 with respect to the exploration and exploitation of the natural resources of the seabed and the subsoil and the superjacent waters;
- (b) the term "Federal Republic of Germany" means its territory as well as the area of the seabed, its subsoil and the superjacent water column adjacent to the territorial sea, in so far as the Federal Republic of Germany may exercise sovereign rights and jurisdiction in accordance with international law and its national legislation in the sense of sub-paragraph (a) of paragraph 1 of Article 56 of the United Nations Convention on the Law of the Sea, signed on 10 December 1982 for the purpose of exploring, exploiting, conserving and managing the living and non-living natural resources;
- (c) the terms "a Contracting State" and "the other Contracting State" mean the Federal Republic of Germany or the Sultanate of Oman as the context requires;
- (d) the term "person" means an individual, a company and any other body of persons;
- (e) the term "company" means any body corporate or any entity, which is treated as a body corporate for tax purposes;
- (f) 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 or an enterprise carried on by a resident of the other Contracting State;
- (g) 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;
- (h) the term "national" means:
- (i) in respect of the Federal Republic of Germany, any German within the meaning of the Basic Law of the Federal Republic of Germany and any legal person, partnership or association deriving its status as such from the laws in force in the Federal Republic of Germany;
- (ii) in respect of the Sultanate of Oman, any individual possessing the nationality of the Sultanate of Oman and any legal person, partnership or association deriving its status as such from the laws in force in the Sultanate of Oman;
- (i) the term "competent authority" means:
- (i) in the case of the Federal Republic of Germany, the Federal Ministry of Finance or the agency to which it has delegated its powers;
- (ii) in the case of the Sultanate of Oman, the Ministry of Finance or its authorised representative.
(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 State for the purposes of the taxes to which the Agreement 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.