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ARTICLE 4

Resident

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

  • (a) in the case of Estonia, any person who, under the tax laws of Estonia, is unlimitedly liable to tax therein;
  • (b) in the case of the United Arab Emirates, a person who, under the laws of the United Arab Emirates has his domicile in the United Arab Emirates or a company which is incorporated in the United Arab Emirates.

(2) For the purposes of paragraph (1), a resident of a Contracting State includes:

  • (a) that Contracting State, local government or local authority thereof;
  • (b) a qualified government entity as defined in sub-paragraph (k) of paragraph (1) of Article 3;
  • (c) a pension scheme;
  • (d) charities or religious, educational and cultural organisations.

(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 Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
  • (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has a permanent home available to him in neither Contracting 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 he 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.

(4) Where by reason of the provisions of paragraph (1) a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement.