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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 "Kenya" means all territory of Kenya in state boundaries including internal and territorial waters and also special economic zone and continental shelf, and all installations erected thereon as defined in the Continental Shelf Act, over which Kenya exercises its sovereign rights for the purpose of exploiting natural resources of the seabed, its subsoil and the superjacent waters, in accordance with international law.
- (b) the term "person" means:
- (i) an individual,
- (ii) a company or any other body of persons;
- (c) the term "company" means anybody corporate or any entity, which is treated as a body corporate for tax purposes;
- (d) 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;
- (e) 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 in the other Contracting State;
- (f) 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 Republic Kenya, the Minister for Finance or his authorized representative.
(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.