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ARTICLE 4

Resident

(1) For the purposes of this Agreement, the term "resident of a Contracting State" means:

  • (a) in the case of Armenia: any person who, under the tax laws of Armenia, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature;
  • (b) in the case of the United Arab Emirates: any individual who has his domicile in the United Arab Emirates or possesses the nationality of the United Arab Emirates and a company which is incorporated in the United Arab Emirates.

(2) For the purpose of paragraph (1), the term "a resident of a Contracting State" shall include:

  • (a) the government of that Contracting State and any political subdivision, local authority or financial institutions thereof;
  • (b) any governmental institution created in that Contracting State under public law of that State.

(3) Where by reason of the provisions of paragraph (1), an individual is a resident of both Contracting States, then his status shall be determined as follows:

  • (a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
  • (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
  • (c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
  • (d) if his status cannot be determined under the provisions of sub-paragraph (c) the competent authorities of the Contracting States shall settle the question by mutual agreement.

(4) Where by reason of the provisions of paragraphs (1) and (2), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State under the law of which it is incorporated.