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ARTICLE 5

Resident

(1) For the purposes of this Agreement, the term "resident of a Contracting State" means:

  • (a) in the case of San Marino, any person who, under the laws of San Marino is liable to tax therein by reason of the person's domicile, residence, place of management, place of incorporation, control or any other criterion of a similar nature, and also includes the Republic of San Marino and any pension fund or pension scheme recognised by San Marino. This term, however, does not include any person who is liable to tax in San Marino in respect only of income from sources in San Marino.
  • (b) in the case of UAE:
    • (i) the UAE nationals;
    • (ii) any individual who under the laws of UAE is domiciled in UAE or has his habitual abode or centre of vital interest in UAE;
    • (iii) any person other than an individual that is incorporated and has its effective seat in the UAE

(2) For the purposes of paragraph (1), the term “resident of a Contracting State” includes that Contracting State and any political subdivision or local government or local authority thereof, and any statutory body, agency or instrumentality of that Contracting State.

(3) 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 only 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 deemed to be a resident only 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 only of the Contracting State in which he has an habitual abode;
  • (c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident only 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.

(4) 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 settle the question by mutual agreement having regard to such factors as the place of central management and control and the place of incorporation.