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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 "Islamic Republic of Iran" means the territory under the sovereignty and or jurisdiction of the Islamic Republic of Iran;
- (ii) the term "Jordan" means the territories of the Hashemite Kingdom of Jordan, the territorial waters of Jordan, and the seabed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Jordan, and the seabed and subsoil of any such area, which has been or may hereafter be designated, under the laws of Jordan in accordance with international law, as an area over which Jordan has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living.
- (b) the term "person" means:
- (i) an individual,
- (ii) a company or any other body of persons;
- (c) the term "company" means any body corporate or any entity, which is treated as a body corporate for tax purposes;
- (d) the term "registered office" means head office registered under the relevant laws of either Contracting State;
- (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, boat, aircraft, or road vehicle and railway operated by an enterprise of a Contracting State, except when the ship, boat, aircraft or road vehicle and railway 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 Hashemite Kingdom of Jordan, 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.