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ARTICLE 3

GENERAL DEFINITIONS

(1) For the purposes of this Agreement, unless the context otherwise requires, the meanings of the terms are as follows:

  • (a)
    • (i) the term "Iran" means the Islamic Republic of Iran,
    • (ii) the term "Algeria" means the People's Democratic Republic of Algeria.
  • (b) a "Contracting State" and "the other Contracting State" as the case may be mean the Islamic Republic of Iran or the People's Democratic Republic of Algeria.
  • (c) The term "person" means:
    • (i) an individual;
    • (ii) a company and any other body of persons;
  • (d) the term "company" means anybody 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 the places situated in one of the Contracting States;
  • (g) the term "competent authority" means:
    • (i) in the case of the Islamic Republic of Iran, the Minister of Economic Affairs and Finance or his authorized representative;
    • (ii) in the case of the People's Democratic Republic of Algeria, the Minister in charge of Finance or his authorized representative; and
  • (h) the term "national" means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnerships or associations deriving their status as such from the laws in force in a Contracting State;

(2) As regards the application of the provisions of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning the taxes to which the Agreement applies.