Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 3
Tax Native Land
For the purposes of the instant treaty, the phrase "Resident in one of the contracting states" shall mean any person who is deemed as resident in accordance with the laws of such state for the purposes of levying taxes therein. In case a person is deemed by virtue of the provisions of the previous paragraph (1) as resident in more than one of the contracting states, then such case is treated as per the following rules:
- (a) he is deemed as resident in the contracting state in which he has a permanent residence. And if he has a permanent residence in more than one contracting state, then he is deemed as resident in the contracting state in which the center of main businesses exists.
- (b) in case, there is no permanent residence or in case it becomes impossible to specify the contracting state in which the center of main businesses exists in any of the contracting states, then he is deemed as resident in the contracting state whose citizenship is held by him.
- (c) and if he holds the citizenship of more than one of the contracting states, then he is deemed as resident in the state in which he is born of a father holding the same citizenship. In case, there is another entity apart from the individuals residing in more than one of the contracting states, then such entity is deemed as domiciled in the contracting state in which the actual center of management exists.