(1) For purposes of this Convention, the term "a resident of a Contracting State" shall mean:
- (i) In UAE: all people holding the nationality of UAE as well as any artificial person, general partnership or any other corporation featured by such status in accordance with the laws applicable in UAE;
- (ii) any person who is considered, by virtue of the legislations of the Contracting state, a resident in UAE;
- (b) In Sudan: any person who is considered a resident in accordance with the Sudanese tax laws.
(2) For purposes of abovementioned paragraph (1), the term "resident" shall include:
- (a) the government of a Contracting state or its local authorities;
- (b) any government authority established in accordance with a general law such as the central bank, funds, establishments, associations, agencies or any other similar entities established in a Contracting state;
- (c) any government entity established in UAE and UAE is contributing in its capital along with other governments;
(3) If a person is considered, in accordance with the provisions of paragraph (1), a resident in both Contracting States, he/she shall be:
- (a) 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 (centre of vital interests);
- (b) if it cannot be determined in which State his centre of vital interests is situated, or if he does not have a permanent home in either of the States, 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 Contracting States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
- (d) if he is not a national of either of the States, then the competent authorities of the Contracting States shall settle the question by mutual agreement.
(4) Where by reasons of the provisions of paragraph (1) of this Article, a person other than an individual, is a resident of both Contracting States, such person shall be deemed to be a resident of the State in which its place of effective management is situated.