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1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term “the Federal Republic of Germany” means the terri- tory of the Federal Republic of Germany, as well as the area of the sea-bed, its sub-soil and the superjacent water column adjacent to the territorial sea, insofar as the Federal Republic of Germany exercises there, in conformity with international law and its national legislation, sovereign rights or jurisdiction to explore and exploit the natural resources; (b) the term “the State of Kuwait” means the territory of the State of Kuwait including any area beyond the territorial sea which in accordance with international law has been or may here- after be designated, under the laws of the State of Kuwait, as an area over which the State of Kuwait may exercise sover- eign rights or jurisdiction; (c) the terms “a Contracting State” and “the other Contracting State” mean the State of Kuwait or the Federal Republic of Germany as the context requires; (d) the term “person” means an individual and a company; (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 enter- prise 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: (1) in respect of the Federal Republic of Germany any Ger- man within the meaning of the Basic Law of the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the laws in force in the Federal Republic of Germany; (2) in respect of the State of Kuwait any individual possess- ing the nationality of the State of Kuwait and any legal person, partnership and association deriving its status as such from the law in force in the State of Kuwait; (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 in the case of the Fed- eral Republic of Germany the Federal Ministry of Finance and in the case of the State of Kuwait the Minister of Finance.
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2. As regards the application of the Agreement by a Contract- ing State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.