ARTICLE 4

Resident

(1) For the purposes of this Convention, the term 'resident of a Contracting State' means any person who according to the laws of this State, is liable to tax therein by reason of his domicile, residence, place of management or any other criteria of a similar nature and also includes that State and its political subdivisions. However, the expression does not include a person who is liable to tax in this State only in respect of income from sources situated in this State or with capital connected with that State.

(2) 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 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 closest (centre of vital interests);
• (b) if the Contracting State in which he has his centre of vital interests cannot be determined, 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 State in which he has a 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 of the State of which he possesses a valid nationality;
• (d) if he is a national of both 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), a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.

(4) A partnership shall be considered a resident of that Contracting State in which the place of effective management is located. However, Articles 6 through 21 apply only for income or properties of a partnership liable to tax in a Contracting State in which the partnership is considered a resident.