Pakistan (tax/treaty)

GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: a. The term "a Contracting State and the other Contracting State" means the Kingdom of Saudi Arabia or Islamic Republic of Pakistan as the context requires; b. The term "Kingdom of Saudi Arabia" means the territory of the Kingdom of Saudi Arabia which also includes the area outside the territorial waters, where the Kingdom of Saudi Arabia exercises its sovereign and jurisdictional rights in its waters, seabed, subsoil and natural resources by virtue of its law and international law; c. The term "Pakistan" when used in a geographical sense means Pakistan as defined in the constitution of the Islamic Republic of Pakistan and includes any area outside the territorial waters of Pakistan which under the laws of Pakistan and international law is an area within which Pakistan exercises sovereign rights and exclusive jurisdiction with respect to the natural resources of the seabed and subsoil and superjacent waters; d. The term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes; e. The term "competent authority" means: i. In case of the Islamic Republic of Pakistan, the Central Board of Revenue or its authorized representative; and ii. In case of the Kingdom of Saudi Arabia, the Ministry of Finance represented by the Minister of Finance or his authorized representative; 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 "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; h. 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. i. The term "person" includes any individual, any company or any other body of persons, including the State, its political subdivisions or local authorities, estates, trusts and foundation. 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.