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ARTICLE 5
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) 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;
- (ii) 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;
- (b) in the case of the Republic of South Sudan:
- (i) an individual who is a resident under the laws of the Republic of South Sudan and a national
- (ii) any person other than an individual that is incorporated or otherwise recognized under the laws of the Republic of South Sudan.
(2) For the purposes of paragraph (1), a resident of a Contracting State includes:
- (a) the Government of that Contracting State and any political subdivision or local Government or local authority thereof;
- (b) any person other than an individual owned or controlled directly or indirectly by that State or any political subdivision or local government or local authority thereof;
- (c) a qualified government entity;
- (d) a pension fund;
- (e) charities or religious, educational and cultural organizations.
(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 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 (center of vital interests);
- (b) if the Contracting State in which he has his center 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 a 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 his status cannot be determined under the provisions of sub-paragraph (c), 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 Contracting State where it was incorporate.