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CHAPTER 1 - General Provisions
CHAPTER 2 - Taxation of Income
CHAPTER 3 - Inheritance Tax
CHAPTER 4 - Registration Fees Other than Inheritance Tax-Stamp Duty
CHAPTER 5 - Administrative Assistance
CHAPTER 6 - Special Provisions
CHAPTER 7 - Transitional Provisions
CHAPTER 8 - Final Provisions
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

Resident

(1) For the purposes of this Regulation, the term "resident of a Member State" means any person who, under the law 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.

(2) Where, under the provisions of paragraph (1) of this Article, an individual is considered a resident of both Member States, then his status shall be determined as follows:

  • (a) such person shall be considered a resident of the Member State in which he has a permanent home, where such a person has a permanent home in each of the Member States, he/she shall be considered a resident of the Member State with which his/her personal and economic relations are closer (centre of vital interests);
  • (b) if the Member State in which such member has his centre of vital interests cannot be determined, or if he or she has not a permanent home available to him or her in either Member State, he or she shall be deemed to be a resident only of the member State in which he or she has an habitual abode;
  • (c) if such person has a habitual abode in both member States or in neither of them, he or she shall be deemed to be a resident only of the Member State of which he or she is a national;
  • (d) if such person is a national of each Member State or of neither of them, the competent authorities of the Member States shall settle the question by mutual agreement.

In such a case, the concerned States shall submit to the Commission, within three months from the date of the agreement, the terms of the said agreement.

The Commission shall take measures that it deems necessary to harmonize the rules adopted for such situations.

(3) Where under the terms of the provisions of paragraph (1) of this Article a person other than an individual is considered a resident of both Member States, he/she shall be deemed to be a resident of the State in which its place of effective management is situated.