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ARTICLE 3
General Definitions
(1) For the purpose of this Agreement, unless the context otherwise requires:
- (a) the terms "a Contracting State" and "the other Contracting State" mean the Turkmenistan or the Islamic Republic of Iran, as the context requires:
- (1) the term "Turkmenistan" means the territories under the sovereignty of the Turkmenistan;
- (2) the term "Islamic Republic of Iran" means the territories under the sovereignty of the Islamic Republic of Iran;
- (b) the term "person" includes an individual, a company and any other body of persons;
- (c) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
- (d) the term "registered office" means head office registered under the relevant laws of either Contracting State;
- (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 operated by an enterprise of a Contracting State, except when the ship, boat, aircraft or road and railway is operated solely between places in the other Contracting State;
- (g) the term "competent authority" means:
- (i) in the case of Turkmenistan, the Head of the Main State Tax Inspection or his authorized representative;
- (ii) in the case of Islamic Republic of Iran, the Minister of Economic Affairs and Finance or his authorized representative;
- (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.
(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.