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Luxembourg - San Marino Tax Treaty (as amended by 2009 protocol) — Orbitax Tax Hub

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 purposes 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, residence, place of management or any other criterion of a similar nature, and shall also apply to that State as well as to any of its local authorities. However, this term, shall not include any person who is liable to tax therein in respect only of income from sources situated in that State or of capital located therein.

(2) Where, by reason of the provisions of paragraph (1) of this Article, 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 (center of vital interests);
  • (b) if the State in which such person has his center 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 only of the Contracting State of which he is a national;
  • (d) if he possesses the nationality 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) of this Article, a person other than an individual is a resident of both Contracting States, then such person shall be deemed to be a resident only of the Contracting State in which its place of effective management is situated.