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ARTICLE 4

Resident

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

  • (a) a Contracting State, a political subdivision, a local authority or a governmental institute thereof;
  • (b) an individual who under the laws of a Contracting State is considered a resident of that State; and
  • (c) a company or any other legal entity which is created under the laws of a Contracting State.

(2) For the purpose of paragraph 1 above the term "resident" in the case of the U.A.E shall include;

  • (a) the Government of the United Arab Emirates or any political subdivision or local authority thereof;
  • (b) any governmental institutions created under public law such as the Central Bank, funds, corporations, authorities, foundations, agencies or any other similar entities established in the United Arab Emirates
  • (c) any inter-governmental entity established in the United Arab Emirates in whose capital the United Arab Emirates subscribes with other States.

(3) Where by reason of the provisions of paragraph 1 of this Article, an individual is deemed to be a resident of both Contracting States then his status shall be defined as follows:

  • (a) he shall be deemed to be a resident 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 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 does not have a permanent home available to him in either 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 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 States shall settle the question by mutual agreement.