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Untd A Emirates - Gabon Tax Treaty (2019, not yet in force) — Orbitax Tax Hub

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 Agreement, the term “resident of a Contracting State” means:

  • (a) in the case of the United Arab Emirates:
    • (i) a United Arab Emirates national, and an individual who is a resident under the laws of the United Arab Emirates or at any of its political subdivision or local governments;
    • (ii) any person other than an individual that is incorporated or otherwise recognized under the laws of the United Arab Emirates or at any of its political subdivision or local governments thereof.
  • (b) in the case of Gabon: any person under the laws of Gabon who is liable to tax therein by reason of his domicile, residence, place of management or any other criteria of a similar nature, and also includes the State and any political subdivision, local authority or statuary bodies thereof;

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

  • (a) the Government of that Contracting State and any political subdivision or local Government or local authority thereof;
  • (b) any person other than an individual owned or controlled directly or indirectly by that State or any political subdivision or local government or local authority thereof, in accordance with the laws and regulation in whose territory the investment is made;
  • (c) pension funds;
  • (d) charities or religious, educational and cultural organizations.

(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 (center of vital interests);
  • (b) if the Contracting State in which he has his center of vital interests cannot be determined, or if he has not a permanent home available to him in either 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 a 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 paragraph (1), 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 where it was incorporate.