27 | II Série A - Número: 095S1 | 11 de Janeiro de 2012

b) in case of the United Arab Emirates: (i) the income tax; and (ii) the corporate tax; I1 (hereinafter referred to as "United Arab Emirates tax").
4. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
CHAPTER I1 DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS I I 1. For the purposes of this Convention, unless the context otherwise requires: a) the tem "Portugal" when used in a geographical sense comprises the territory of the Portuguese Republic in accordance with the International Law and the Portuguese legislation, including its territorial sea, as well as those maritime areas adjacent to the outer limit of the territorial sea, com- prising the seabed and subsoil thereof, over which the Portuguese Republic exercises sovereign rights or jurisdiction; b) the term "United Arab Emirates" when used in a geographical sense means the territory of the United Arab Emirates which is under its sovereignty as well as the area outside the territorial water, airspace and submarine areas over which the United Arab Emirates exercises sovereign and jurisdic- tional rights in respect of any activity carried on in connection with the ex- ploration for, or the exploitation of, natural resources by virtue of interna- tional law; c) the terms "a Contracting State" and "the other Contracting State" mean Portugal or the United Arab Emirates as the context requires; d) the term "tax" means Portuguese tax or United Arab Emirates tax, as the context requires; e) the tem "person" includes an individual, a company and any other body of persons; 2