Article 3 General Definitions

Article 3
General Definitions

1. For the purposes of this Convention, unless the context otherwise requires:

(a) The terms "a Contracting State" and "the other Contracting State" means the Russian Federation or the Kingdom of Saudi Arabia as the context requires;

(b) The term "Kingdom of Saudi Arabia" means the territory of the Kingdom of Saudi Arabia and also includes the area outside the territorial waters, where the Kingdom of Saudi Arabia exercises its sovereign rights and jurisdiction in its waters and with respect to its seabed, subsoil and natural resources by virtue of its law and the international law;

(c) The term "the Russian Federation" means the territory of the Russian Federation as well as its exclusive economic zone and continental shelf where the Russian Federation exercises its sovereign rights and jurisdiction in conformity with the United Nations Convention on the Law of the Sea, 1982;

(d) The term "person" includes any natural person, any company or any other body of persons, including inter alia bodies politic (the State, its political or administrative sub-division or local authorities), partnerships, trusts and foundations;

(e) The term "company" means any juridical person or any entity which is treated as a juridical person 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 "national" means:

(i) Any individual possessing the nationality or citizenship of a Contracting State;

(ii) Any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;

(h) The term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

(i) The term "competent authority" means:

(i) In the case of the Kingdom of Saudi Arabia, the Ministry of Finance represented by Minister of Finance or his authorized representative;

(ii) In the case of the Russian Federation, the Ministry of Finance or its authorized representative.

2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.

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