ARTICLE 1
Personal Scope
(1) This Convention shall apply to persons who, for purposes of taxation, are residents of one or both of the Contracting States.
(2) For the purposes of this Convention, the term "person" means individuals or legal entities, including independent entities, which are treated as legal entities for tax purposes.
(3) For the purposes of this Convention, the term "resident of a Contracting State" means any person liable to taxation therein by reason of his domicile, residence, place of management or because it is incorporated therein.
(4) Where by reason of the provisions of paragraph (3) of this Article, an individual is a resident of both Contracting States, then the following shall apply:
- (a) he shall be deemed to be a resident 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 a resident 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 of the Contracting State in which he has an habitual abode;
- (c) in case it is not possible to determine in which of the Contracting States the individual is a resident in accordance with the provisions of sub-paragraphs (a) and (b), then the competent authorities of the Contracting States shall settle the question by mutual agreement following the procedure described in Article 22 of the Convention.
(5) Where by reason of paragraph (3) 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 of the Contracting State in which its place of effective management is situated.