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ARTICLE 3
General Definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
- (a) the terms "a Contracting State" and "the other Contracting State" mean the Islamic Republic of Iran or the Republic of Indonesia as the context requires;
- (i) the term "the Islamic Republic of Iran" means the territories under the sovereignty and/or jurisdiction of the Islamic Republic of Iran;
- (ii) the term "the Republic of Indonesia" means the territories under the sovereignty of the Republic of Indonesia in accordance with international law;
- (b) the term "tax" means any tax covered by Article 2 of this Agreement;
- (c) the term "person" includes an individual, a company and any other body of persons;
- (d) the term "company" means any body 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 of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
- (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 Indonesia, the Minister of Finance or his authorized representative;
- (h) the term "national" means:
- (i) any individual possessing the nationality of a Contracting State;
- (ii) any legal person, 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.