Malaysia

authorities of the Contracting States shall notify each other of any significantchanges that have been made in their taxation laws within a reasonable periodof time after such changes.Article 3GENERAL DEFINITIONS1. For the purposes ofthis Agreement, unless the context otherwise requires:(a) the terms "a Contracting State" and "the other Contracting State" meanLebanon or Malaysia, as the context requires;(b) the term "Malaysia" means the territories of the Federation of Malaysia, theterritorial waters of Malaysia and the sea-bed and subsoil of the territorialwaters, and includes any area extending beyond the limits of the territorialwaters of Malaysia, and the sea-bed and subsoil of any such area, which hasbeen or may hereafter be designated under the laws of Malaysia and inaccordance with international law as an area over which Malaysia hassovereign rights for the purposes of exploring and exploiting the naturalresources, whether living or non-living;(c) the term "Lebanon" means the territory of the Lebanese Republic including itsterritorial sea, as well as the exclusive economic zone over which Lebanonexercises sovereign rights in accordance with the law of Lebanon andinternational law for the purpose of exploring and exploiting, conserving andmanaging the natural resources, whether living or non-living, of the waterssuperjacent to the sea bed and its sub-soil;(d) the term "person" includes an individual, a company and any other body ofpersons;(e) the term "company" means any body corporate or any entity which is treatedas a body corporate for tax purposes;(f) the terms "enterprise of a Contracting State" and "enterprise of the otherContracting State" mean respectively an enterprise carried on by a resident ofa Contracting State and an enterprise carried on by a resident of the otherContracting State;(g) the term "national" means:(i)any individual possessing the nationality or citizenship of a ContractingState;(ii)any legal person, partnership or association deriving its status as suchfrom the laws in force in a Contracting State;