ARTICLE 4
Resident
(1) For purposes of this Agreement, the term "resident of the Contracting State" shall mean any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, or any other criterion of a similar nature, including the State itself, its administrative-territorial entities, and other legal entities of public law. This term, however, shall not apply to any person who is liable to tax in that State in respect solely of income from sources in that State or in respect of capital situated in that State.
(2) Where by reason of the provisions of paragraph (1) of this Article, an individual is a resident of both Contracting States, the following provisions shall apply:
- (a) the person shall be deemed to be a resident of the State in which he has a permanent home; if he has a permanent home in both States, he shall be deemed to be a resident of only the State with which his personal and economic relations are closer (centre of vital interests);
- (b) if the State in which the person has his centre of vital interests cannot be determined or if the person does not have a permanent home in either of the States, he shall be deemed to be a resident of only the State in which he has a habitual abode;
- (c) if the person has a habitual abode in both States or if he has a habitual abode in neither of them, he shall be deemed to be a resident of only the State of which he is a national;
- (d) if the person is a national of both States or of neither of them, the competent authorities of the Contracting States shall strive to 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, the person shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.