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ARTICLE 3
General Definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
- (a) the term "Croatia" means the territory of the Republic of Croatia as well as those maritime areas adjacent to the outer limit of territorial sea, including seabed and subsoil thereof, over which the Republic of Croatia in accordance with international law exercises its sovereign rights and jurisdiction;
- (b) the term "Islamic Republic of Iran" means the territory under the sovereignty and or jurisdiction of the Islamic Republic of Iran;
- (c) the terms "a Contracting State" and "the other Contracting State" mean, as the context requires, Croatia or the Islamic Republic of Iran;
- (d) the term "person" means:
- (i) an individual;
- (ii) a company or 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 and an enterprise carried on by a resident of the other Contracting State;
- (g) the term "international traffic" means any transport by a ship, aircraft, railway or road transport vehicle operated by an enterprise which has its place of effective management in a Contracting State, except when the ship, aircraft, railway or road transport vehicle is operated solely between places in the other Contracting State;
- (h) the term "competent authority" means:
- (i) in Croatia, the Minister of Finance or his authorized representative;
- (ii) in the Islamic Republic of Iran, the Minister of Economic Affairs and Finance or his authorized representative;
- (i) the term "national" means:
- (i) any individual possessing the nationality of a Contracting State;
- (ii) any legal person or association deriving its status as such from the laws in force in a Contracting State.
(2) As regards the application 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.