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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 the United Arab Emirates:
    • (i) the United Arab Emirates, a local Government, a local authority or governmental institutions, agencies, statuary bodies, and instrumentalities thereof;
    • (ii) the United Arab Emirates nationals;
    • (iii) an individual who under the laws of the United Arab Emirates is considered as a resident of that State; and
    • (iv) a company or any other legal entity which is created under the laws of the United Arab Emirates;
  • (b) in the case of the Slovak Republic:
    • (i) any person who, under the laws of Slovakia is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes the Slovak Republic and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in the Slovak Republic in respect only of income from sources in the Slovak Republic situated therein.

(2) Where by reason of the provisions of paragraph 1 of this Article an individual is deemed to be a resident of both Contracting States then his status shall be deemed as follows:

  • (a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
  • (b) 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 Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode;
  • (c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national;
  • (d) if he is a national of both Contracting 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 the provisions of paragraph 1 of this Article 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 Contracting State in which its place of effective management is situated.