ARTICLE 4
Resident
(1) For the purpose of this Convention, the term "resident of a Contracting State" shall be understood as any person, who by reason of the law of that State, or Federal State and any political subdivision of the same, is liable to taxation therein due to their domicile, residency, place of effective management, or any other criterion of a similar nature, likewise including that State, its Federal States, political subdivisions and local entities thereof. Nevertheless, this term does not include persons that are liable to tax in that State in respect only of income derived from sources situated in that State, or due to capital situated therein.
(2) Where in accordance with the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall be determined as follows:
- (a) the aforementioned person shall be deemed to be a resident exclusively of the State wherein he has a permanent home available to him; if the person has a permanent home available to him in both States, he shall be deemed to be a resident only of the State wherein his personal and economic relations are closer (centre of vital interests);
- (b) if it cannot be determined in which State this person has the centre of his vital interests, or if he does not have a permanent home available to him in either State, he shall be deemed to be a resident only of the State wherein he has an habitual abode;
- (c) if he has a 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 he is a national of both States, or of neither of them, the competent authorities of the Contracting States shall endeavor to settle the question by mutual agreement.
(3) Where in accordance with the provisions of paragraph (1) of this Article, a person other than an individual is a resident of both Contracting States, then they shall be deemed to be a resident only of the State in which their place of effective management is situated.