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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

Fiscal Domicile

(1) In the context of the present Convention, the expression "resident of a Contracting State" implies any person whose income is liable to tax in that State, by reason of his domicile, residence, place of management or any other criterion of similar nature.

(2) Where, by the reason of provisions of paragraph (1), if an individual is a resident of both of the Contracting States, then his status shall be determined in the following manner:

  • (a) such person shall be deemed to be a resident of a Contracting State where he has a permanent home available to him. If he has a permanent home in each of the Contracting States, he shall be deemed to be a resident of that Contracting State with which his personal and economic relations are the strongest (center of vital importance);
  • (b) if the Contracting State where such person has his center of vital interest cannot be determined, or he does not possess a permanent home in either of the two Contracting States, he shall be deemed to be a resident of that Contracting State where he has a habitual abode;
  • (c) if such person has a habitual abode in each of the two Contracting States or he does not have a habitual abode in either of them, then he shall be deemed to be a resident of that Contracting State whose nationality he possesses;
  • (d) if such person possesses the nationality of both of the Contracting States or of neither of the two States, the competent authorities of the two Contracting States shall resolve the question by mutual agreement.

(3) When, according to the provisions of paragraph (1), a person other than an individual is a resident of the two Contracting States, it shall be deemed to be a resident of that Contracting State where his place of effective management is situated.