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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 4

Resident

(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, place of residence, place of effective management, place of incorporation or any other criterion of a similar nature and also including this State, any political subdivision or local authority of the same. The meaning attributed by the tax laws of the Contracting States shall prevail over any other meaning this term may have in accordance with the other laws of 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 (centre of vital interests);
  • (b) if it cannot be determined in which Contracting State his centre 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), a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall resolve the question of mutual agreement, and they will determine the form in which they will apply the Convention to said person. In the absence of such agreement, such person shall be considered to be outside the scope of this Convention, except for the provisions of Article 24.