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Luxembourg - Untd A Emirates Tax Treaty (as amended by 2014 protocol) — 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 Convention, the term "resident of a Contracting State" means:

  • (a) in the case of the United Arab Emirates:
    • (i) the United Arab Emirates, a local Government, a local authority or a governmental institution thereof;
    • (ii) the United Arab Emirates nationals;
    • (iii) an individual who under the laws of the United Arab Emirates is considered as a resident of that State and;
    • (iv) a company or any other legal entity which is created under the laws of the United Arab Emirates;
  • (b) in the case of Luxembourg:
    • (i) any person who, under the laws of the State of Luxembourg, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes the State of Luxembourg and any local authority thereof.

(2) 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 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 only of the State with which his personal and economic relations are closer (centre of vital interests);
  • (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
  • (c) if he has an 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 States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

(3) 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 State in which its place of effective management is situated.