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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

Residence

(1) For the purposes of this Agreement, a person is a resident of a Contracting State:

  • (a) in the case of the United Arab Emirates:
    • (i) if, in the case of an individual, the individual, under the laws of the United Arab Emirates, is considered a resident thereof by reason of that individual's domicile, residence or any other criterion of a similar nature;
    • (ii) if, in the case of a company or other legal entity, the company or other legal entity, is incorporated or created under the laws of the United Arab Emirates by reason of its residence, domicile, place of management or any other criterion of a similar nature,
  • and also includes that State itself and any political subdivision, local authority, local government or governmental institution thereof;
  • (b) in the case of New Zealand, if the person is resident in New Zealand for the purposes of New Zealand tax.

(2) Where by reason of paragraph 1 an individual is a resident of both Contracting States, then their status shall be determined as follows:

  • (a) the individual shall be deemed to be a resident only of the State in which a permanent home is available to the individual; if a permanent home is available to the individual in both States or a permanent home is not available in either State, the individual shall be deemed to be a resident only of the State with which the individual's personal and economic relations are closer;
  • (b) if sole residence cannot be determined under the provisions of sub-paragraph (a), the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
  • (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a citizen;
  • (d) if the individual is a citizen 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 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.