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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 5

Resident

(1) For purposes of this Convention, the term "resident" shall mean:

  • (a) For Mauritania, any person subject to tax in accordance with the laws applicable in Mauritania, because of his home, accommodation, headquarters of management or any other similar criterion.  
  • (b) In the case of the United Arab Emirates, a citizen, an individual whose residence is in the United Arab Emirates and any company founded in the United Arab Emirates;

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

  • (a) The government of that Contracting State, its administrative units, its political subdivisions and its local authorities;
  • (b) Any governmental institution established in accordance with public law, such as the Central Bank, funds, agencies or any similar entities, established in a Contracting State.
  • (c) Any governmental entity established in a Contracting State and in co-financed by that Contracting State with other States.

(2) If a person is considered, in accordance with the provisions of paragraph (1) herein, a resident in both Contracting States, he/she shall be:

  • (a) A resident of the State in which he/she has a permanent home. If he/she has permanent homes in both Contracting States, he/she shall be deemed a resident of a Contracting State with which his/her personal and economic relations are closer (the center of "vital" interests.)
  • (b) If it is not possible to determine the Contracting State which is his/her center of “vital” interests or he/she has no permanent home in either Contracting States, he/she shall be deemed a resident of a Contracting State in which he/she has a usual home.
  • (c) If he/she has a usual home in either Contracting States or does not have a usual home in both of them, he/she shall be deemed a resident of the State which he/she holds its nationality.
  • (d) If he/she holds the nationalities of both Contracting States, or does not hold the nationality of any of the Contracting States, the competent authorities of both Contracting States shall settle the matter by mutual agreement.

(3) Whereas the provisions of paragraph (1) thereof apply, if the person, other than individual, is a resident in both Contracting States; therefore he/she shall be deemed a resident of the Contracting State where the headquarters of management exists.