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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) For the purpose of this Convention, the term "resident of one of the States" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.

(2) For the purpose of this Convention, an individual who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State, and who is a national of the sending State, shall be deemed to be a resident of the sending State if he is subject therein to the same obligations in respect of taxes on income and capital as are residents of that State.

(3) Where, by reason of the provisions of paragraph 1, an individual is a resident of both States, this case shall be determined in accordance with the following rules:

  • (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 closest (centre of vital interests).
  • (b) If the State in which he has his centre 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, the competent authorities of the States shall settle the question by mutual agreement.

(4) Where, by reason of paragraph 1, a company is a resident of both States, it shall be deemed to be a resident of the State in which its place of effective management is situated.