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Article 4 Fiscal Residence

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Article 4 Fiscal Residence

    1
  • For the purposes of this Agreement, the term "resident of one of the States" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation or management or any other criterion of a similar nature.
    2
  • Where by reason of the provisions of paragraph 1 of this Article an individual is a resident of both States, then his status 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 closer (centre of vital interests);
    • b)if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
    • c)if he has an habitual abode in both 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 a national of both States or of neither of them, the competent authorities of the 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 States, the competent authorities of the States shall settle the question by mutual agreement and determine the mode of application of the Agreement to such person.

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