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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 any person who, under the laws of that State, is liable to tax in that State by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature. However, this term does not include any person who is liable to tax in that State in respect only of income from sources or capital situated in that State.

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

  • (a) the Government of that Contracting State or any one of its political subdivisions or local authorities thereof;
  • (b) any Government institution created in that Contracting State under its domestic laws, such as a corporation, the Central Bank, any fund, authority, foundation, agency or any other similar entity;
  • (c) any entity established in that Contracting State whose capital has been provided by the Government of that Contracting State either alone or together with the governments of the other States.

(3) Where, in accordance with 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 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 State with which his personal and economic relations are closer (centre of vital interests);
  • (b) if it cannot be determined in which Contracting State his centre 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 Contracting State in which he has a habitual abode;
  • (c) if he has a habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the 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, then such person shall be deemed to be a resident of the State in which its place of effective management is situated.