United Arab Emirates
c) the term "United Arab Emirates" means the territory of the United Arab Emirates under their jurisdiction, as well as any area beyond the territorial sea, air and underwater space in which the United Arab Emirates exercise sovereign rights and jurisdiction with respect to any activities carried out in their waters, on the seabed and in the subsoil concerning exploration and exploitation of natural resources in accordance with their legislation and international law;
Source: Agreement between the Government of the Russian Federation and the Government of the United Arab Emirates on taxation of income from investments by Contracting States and their financial and investment institutions