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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

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. However, this term does not include any person who is liable to tax in a Contracting State in respect only of income from sources in that State.

(2) Where by reason of the provisions of paragraph (1) of this Article, an individual is a resident of both Contracting States and then his or her status shall be determined as follows:

  • (a) this person shall be deemed to be a resident only of the Contracting State in which he or she has a permanent home available to him or her; if he or she has a permanent home available to him or her in both Contracting States, he or she shall be deemed to be a resident of the Contracting State with which his or her personal and economic relations are closer (center of vital interests);
  • (b) if the Contracting State in which such person has his or her center of vital interests cannot be determined, or if he or she has not a permanent home available to him or her in either Contracting State, he or she shall be deemed to be a resident only of the State in which he or she has an habitual abode;
  • (c) if such person has a habitual abode in both Contracting States or in neither of them, he or she shall be deemed to be a resident of the Contracting State of which he or she is a national;
  • (d) if such a person is a national of both Contracting States or of neither of them, the competent authorities of the two 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, he or she shall be considered a resident of the Contracting State in which his or her place of effective management is situated.