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ARTICLE 4

Resident

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

  • (a) In case of the People's Democratic Republic of Algeria anyone who, under the laws of that State, is liable to tax in that State, because of his domicile, residence, place of management or any other criterion of a similar nature;
  • (b) In case of the State of the United Arab Emirates any individual or person residing in the State of the United Arab Emirates.

(2) For the purposes of paragraph (1) of this Article, the term "resident" includes:

  • (a) the Government of a Contracting State, its political subdivisions, communities or local authorities belonging to that Contracting State.
  • (b) any governmental institution, established in accordance with public law such as the Central Bank, funds, companies, organizations, agencies or other similar entities established in another Contracting State.
  • (c) any governmental entity established in one of the two Contracting States participating (having a stake) in its capital with other Governments.

(3) Where, by reason of 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 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 of the Contracting State with which his personal and economic relations are closer (center of vital interests);
  • (b) if it cannot be determined, in which Contracting State his center of vital interests is situated, or if he does not have a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has a habitual abode;
  • (c) if such person has a habitual abode in both States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national;
  • (d) if the individual is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual Agreement.
  • (e) Where, by reason of the provisions of paragraph (1) of this Article, a person other than an individual is a resident of both Contracting States, then such person shall be deemed to be a resident of the State in which its place of effective management is situated.