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ARTICLE 4

Resident

(1) For the purposes of this Agreement, the term "resident of a Contracting State" means: with respect to the Republic of Niger any person who, under the law of the Republic of Niger, is subject to tax in Niger, by reason of his domicile, his place of residence, his place of incorporation, his place of management or any other criterion of a similar nature and applies also to Niger and to all its political subdivisions or local authorities. However, this term does not include persons who are not subject to tax in Niger other than income from sources in Niger.

(2) in the case of the United Arab Emirates: an individual who is a resident under the laws of the United Arab Emirates or of any political subdivision or local government and a national, any person other than an individual that is incorporated or otherwise recognized under the laws of the United Arab Emirates or any political subdivision or local government thereof.

(3) Where, because of the provisions of paragraphs (1) and (2), a natural person is a resident of both Contracting States, his status shall be determined as follows:

  • (a) He shall be considered to be resident only in the Contracting State in which he has a permanent residence at his disposal, if he has a permanent residence at his disposal in both Contracting States he shall be considered to be resident only in the Contracting State in which his personal and economic relations are closer (center of vital interests);
  • (b) If the State in which he has his center of vital interests cannot be determined, or if he has no permanent residence in any Contracting State, he shall be regarded as resident only in the Contracting State in which he has his habitual residence;
  • (c) If he has a habitual residence in the two Contracting States or in any of those States, he shall be regarded as a resident only of the Contracting State of which he is a national;
  • (d) If the residence status of a natural person cannot be determined in accordance with the provisions of (a), (b) and (c) above, then the competent authorities of the Contracting States shall settle the matter by consensus.

(4) Where, in accordance with the provisions of paragraphs (1) and (2), a person other than a natural person is a resident of both Contracting States, it shall be regarded as a resident only of the State in which its headquarters are located.