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ARTICLE 3
General Definitions
(1) In this Agreement, unless the context otherwise requires:
- (a) the term "Malaysia" means the territories of the Federation of Malaysia, the territorial waters of Malaysia and the sea bed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Malaysia, and the sea bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Malaysia as in accordance with international law as an area over which Malaysia has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;
- (b) the term "Islamic Republic of Iran" means the territories under the sovereignty of the Islamic Republic of Iran;
- (c) the terms "a Contracting State" and "the other Contracting State" mean the Islamic Republic of Iran or Malaysia as the context requires;
- (d) the term "person" includes an individual, a company and any other body of persons which is treated as a person for tax purposes;
- (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 "tax" means the Islamic Republic of Iran direct taxes or Malaysian tax as the context requires;
- (h) the term "national" means:
- (i) any individual possessing the nationality or citizenship of a Contracting State;
- (ii) any legal person, partnership, association and any other entity 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 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;
- (j) the term "competent authority" means;
- (i) in the case of Malaysia, the Minister of Finance or his authorised representative;
- (ii) in the case of the Islamic Republic of Iran, the Minister of the Economic Affairs and Finance or his authorised representative.
(2) In 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 laws of that Contracting State concerning the taxes to which the Agreement applies.