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ARTICLE 4

Resident

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

  • (a) in the case of Slovenia: any person who, under the laws of Slovenia, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature; this term, however, does not include any person who is liable to tax in Slovenia in respect only of income from sources in Slovenia;
  • (b) in the case of the United Arab Emirates: an individual who has his domicile in the United Arab Emirates and is a United Arab Emirates national, and a company which is incorporated and has its place of effective management in the United Arab Emirates.

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

  • (a) the Government of that Contracting State and any political subdivision or local authority thereof or Central Bank;
  • (b) any governmental institution created in that Contracting State under public law such as a corporation, fund, authority, foundation, agency or other similar entity;
  • (c) 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 institution as defined in sub-paragraph (b), 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:

  • (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 his status cannot be determined under the provision of sub-paragraph (a) to (c), the competent authorities of the Contracting States shall settle the question by mutual agreement.

(4) Where by reason of the provisions of paragraphs (1) and (2), 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.