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ARTICLE 3
General Definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
- (a) the term territory for the purpose of this Agreement only, the scope of application of this Agreement, shall be the territories of the Islamic Republic of Iran and the State of Kuwait over which either Contracting States exercise the sovereign rights and jurisdiction in accordance with the international law;
- (b) the terms "a Contracting State" and "the other Contracting State" mean the Islamic Republic of Iran or the State of Kuwait, as the context requires;
- (c) the term "person" includes an individual, a company and any other body of persons;
- (d) the term "national" means any individual possessing the nationality of a Contracting State, and any legal person, partnership, association or other entity deriving its status as such from the laws in force in that Contracting State;
- (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, boat, aircraft or road and railway vehicle operated by an enterprise of a Contracting State, except when the ship, boat, aircraft or road and railway vehicle is operated solely between places in the other Contracting State;
- (h) 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 State of Kuwait: the Minister of Finance or an authorized representative of the Minister of Finance.
(2) As regards the application of this Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the laws of that Contracting State for the purposes of the taxes to which this Agreement applies.