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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 Lebanese Republic or the Islamic republic of Iran as the context requires;
- (b) the term "Lebanese Republic" means the territory of the Lebanese Republic including its territorial sea as well as the exclusive economic zone over which Lebanon exercises sovereignty, sovereign rights and jurisdiction in accordance with its internal law and with the international law, concerning the exploration and the exploitation of the natural, biological, and mineral resources existing in the sea waters, sea-bed and subsoil of these waters;
- (c) the term "Islamic Republic of Iran" means the territory under sovereignty and or jurisdiction of the Islamic Republic of Iran.
- (d) the term "person" includes an individual, a company and 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 term "registered office" means head office registered under the relevant laws of either Contracting States;
- (g) 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;
- (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;
- (i) the term "international traffic" means any transport by a ship, aircraft, railway or road vehicle operated by an enterprise of a Contracting State, except when such transport is operated solely between places situated in the other Contracting State;
- (j) the term "competent authority" means:
- (i) in the case of Lebanon, the Minister of Finance or his authorized representative,
- (ii) in the case of the Islamic Republic of Iran, the Minister of Economic Affairs and Finance or his authorized representative.
(2) As regards the application of this Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.