(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 and, when used in its geographical sense, the regions and islands of the United Arab Emirates, which include the regional sea, the maritime area, the economic zone and the continental shelf and on which the United Arab Emirates exercises sovereign rights in accordance with its domestic laws and international law, with regard to the exploitation and exploration of natural resources found in sea waters, the seabed, and the subsoil.
- (b) the term “The Republic of Iraq” is the entire territory of Iraq and includes the addition of the land territory, the territorial sea, airspace, the economic zone and the continental shelf over which the Republic of Iraq, in accordance with its legislation or international law, exercises rights of sovereignty or jurisdiction.
- (c) the terms “Contracting State” and “the other Contracting State” shall mean “the Republic of Iraq” or “United Arab Emirates”, as the context requires.
- (d) the term “corporation” shall mean any artificial person or independent entity which is treated as an artificial person for the purposes of tax.
- (e) 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.
- (f) the term “international transport” shall mean any transport by a ship, aircraft or a vehicle used by an enterprise situated in a Contracting State, except for ship, aircraft or a vehicle transport which is done solely among places located only at the other Contracting State.
- (g) the term “citizen” shall mean:
- (i) any individual holding the nationality of a Contracting State.
- (ii) any artificial person, general partnership or any other corporation featured by such status in accordance with the laws applicable in one of the Contracting States.
- (h) The term "competent authority" shall mean:
- (i) For UAE: Minister of Finance or his/her authorized representative;
- (ii) For IQ: Minister of Finance or his/her authorized representative.
(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.