(1) For the purpose of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, permanent establishment or any other criterion of a similar nature. However, this term does not include a person who is liable to tax in that State only on income or capital obtained from sources situated in that State.
(2) Where, in accordance with the provisions of paragraph (1), an individual is a resident of both Contracting States, then his legal status shall be determined as follows:
- (a) he shall be deemed to be a resident 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 of the State with which his personal and economic relations are closer;
- (b) if it cannot be determined in which Contracting State his center of vital interests is situated, or if he does not have a permanent home available to him in either State, he shall be deemed to be a resident of the Contracting State in which he has a 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 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 the Contracting States, then such person shall be deemed to be a resident only of the State in which its place of effective management is situated.