Article 3 GENERAL DEFINITIONS

a) the term "Spain" means the Spanish State and when used in a geographical sense means the territory of the Spanish State as well as any maritime area beyond and adjacent to the territorial sea upon which in accordance with international law and in application of its domestic legislation, the Spanish State exercises or may exercise jurisdiction or sovereign rights with respect to the seabed, its subsoil and superjacent waters, and their natural resources, as defined in the UN Convention on the Law of the Sea (1982);

b) the term "Russia" means the territory of the Russian Federation as well as its exclusive economic zone and continental shelf as defined in its legislation subject to the UN Convention on the Law of the Sea (1982);

c) the terms "a Contracting State" and "the other Contracting State" mean Spain or Russia as the context requires;

d) the term "person" includes an individual, a company and any other body of persons;

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 "national" means:

(i) any individual possessing the nationality of a Contracting State;

(ii) any legal person, partnership or 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 of 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 Spain, the Minister of Economics and Finance or his authorised representative;

(ii) in Russia, the Ministry of Finance of the Russian Federation or its authorised representative.