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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 Russian Federation (Russia) or the Islamic Republic of Iran as the context requires:
- (1) The term "the Russian Federation (Russia)" means the territory of the Russian Federation and includes its continental shelf and exclusive economic zone according to the applicable international law;
- (2) The term "the Islamic Republic of Iran" means the territory of the Islamic Republic of Iran and includes its continental shelf and exclusive economic zone according to the applicable international law;
- (b) The term "tax" means any tax covered by Article 2 of this Agreement;
- (c) The term "person" includes an individual, a company and any other body of persons;
- (d) The term "company" means anybody corporate or any entity which is treated as a body corporate for tax purposes;
- (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 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;
- (g) The term "national" means:
- (1) Any individual possessing the nationality of a Contracting State;
- (2) Any legal person, partnership or association, deriving its status as such from the laws in force in a Contracting State;
- (h) the term "competent authority" means:
- (1) In the case of Russia, the Ministry of Finance of the Russian Federation or its authorized representative;
- (2)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 laws of that Contracting State concerning the taxes to which the Agreement applies.