Arabic source examples:

State of Kuwait · Statutory text

Article 13 of Commercial Code

English translation

1 - Anyone who engages in commercial transactions in their own name, possesses the requisite legal capacity, and adopts such transactions as their occupation shall be a merchant. 2 - Every company shall likewise be deemed a merchant, even if it carries on non-commercial activities.
Arabic original
۱ - كل من اشتغل باسمه في معاملات تجارية وهو حائز للأهلية الواجبة، واتخذ هذه المعاملات حرفة له، يكون تاجرا. ۲ - وكذلك يعتبر تاجرا كل شركة، ولو كانت تزاول اعمالا غير تجارية.

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