Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 4
Resident
(1) For the purposes of this Convention, the term "resident of a Contracting State" means:
- (a) In the case of Switzerland, any person who, under Swiss law, is subject to an unlimited tax liability in Switzerland;
- (b) in the case of the United Arab Emirates, an individual who is domicile in the United Arab Emirates provided that such person maintains a substantial presence in that State, and a company or a corporation that is constituted in accordance with the laws of the UAE or which has its place of effective management in that State.
(2) For the purposes of paragraph (1) of this Article, the term "resident" includes:
- (a) a Contracting State, a local authority and any political subdivision or local authority of a Contracting State;
- (b) governmental institutions established in accordance with public law, such as the Central Bank, funds, companies, authorities, foundations, agencies and any such similar entities.
(3) Where, under the provisions of paragraph (1) of this Article, an individual is a resident of both Contracting States, then his or her status shall be determined as follows:
- (a) this person shall be deemed to be a resident only of the State in which he or she has a permanent home available to him or her; if he or she has a permanent home available to him or her in both States, he or she shall be deemed to be a resident of the State with which his or her personal and economic relations are closer (centre of vital interests);
- (b) if the State in which such person has his or her centre of vital interests cannot be determined, or if he or she has not a permanent home available to him or her in either State, he or she shall be deemed to be a resident only of the State in which he or she has an habitual abode;
- (c) if such person has a habitual abode in both States or in neither of them, he or she shall be deemed to be a resident only of the Contracting State of which he or she is a national;
- (d) if that person is a national of both States or neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
(4) Where, under the provisions of paragraph (1) of this Article, a person other than an individual is a resident of both Contracting States, he or she shall be deemed to be a resident of the State in which its place of effective management is situated.