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ARTICLE 4

Resident

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

  • (1) in the case of the U.A.E. an individual who has his domicile in the United Arab Emirates and is a national of the United Arab Emirates, and a company which is incorporated in the United Arab Emirates.
  • (2) in the case of Serbia any person who, under the laws of Serbia, is liable to tax therein by reason of his domicile, residence, place of management or any other criteria of a similar nature. This term, however, does not include any person who is liable to tax in Serbia in respect only of income from sources in Serbia.

(2) For the purposes of paragraph (1), a resident of a Contracting State includes:

  • (1) the Government of that Contracting State and any political subdivision or local Government or local authority thereof;
  • (2) any governmental entity created in that Contracting State under public law such as a corporation, fund, authority, foundation, agency or other similar entities;
  • (3) any entity established in that Contracting State, all the capital of which has been provided by that Contracting State or any political subdivision or local authority thereof or any governmental entity as mentioned in sub-paragraph (2);
  • (4) other entities created together with other States.

(3) 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:

  • (1) 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);
  • (2) if the Contracting 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;
  • (3) if he has a 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;
  • (4) if his 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.

(4) 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.