(1) For the purposes of this Convention, unless the context otherwise requires:
- (a) the terms "a Contracting State" and "the other Contracting State" mean, depending on the context, the Hashemite Kingdom of Jordan or the Syrian Arab Republic;
- (b) the term "Syria" means the Syrian Arab Republic. It also includes, its internal and regional waters, the continental shelf and the airspace above it, as well as any other zone situated outside the limits of the Syrian territorial waters over which Syria exercises its sovereign rights;
- (c) the term "Jordan" means the Hashemite Kingdom of Jordan, its territorial waters and the continental shelf as well as the area situated outside the limits of the territorial waters, over which Jordan exercises its sovereign rights for the purpose of exploration and exploitation of natural mineral and biological resources, and all other rights over the seawater, seabed and its subsoil in accordance with its domestic laws and international law;
- (d) the term "person" includes an individual, a company, or any other body of persons;
- (e) the term "national" means:
- (i) any individual possessing the nationality of a Contracting State;
- (ii) any legal person, a joint stock company or legal company deriving its status as such from the laws in force in a Contracting State;
- (f) the term "company" means any legal person, body corporate or any entity that is treated as a legal person for tax purposes;
- (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State, respectively;
- (h) the term "international traffic" means any transport by sea or air operated by an enterprise which has its place of effective management in a Contracting State, except when the traffic is operated solely between places in the other Contracting State;
- (i) the term "competent authority" means:
- (i) in Syria: the Minister of Finance or his authorized representative;
- (ii) in Jordan: the Minister of Finance or his authorized representative.
(2) For the application of this Convention by a Contracting State, unless the context otherwise requires, any term not defined herein shall have the meaning that it has under the laws of that State with respect to taxes to which this Convention applies. The meaning attributed to such term by the law of a Contracting State shall prevail over the meaning attributed to it by other laws of that State.