ARTICLE 1
Persons to Whom the Convention Applies
(1) This Convention shall apply to persons who, for tax purposes, are deemed to be residents of one or both States.
(2) For the purposes of this Convention, the term "resident of one State" means any body corporate or any entity deemed to be a body corporate for tax purposes and liable to taxation in that State, by reason of its place of management or of any other criterion of a similar nature, as well as any individual liable to taxation in that State by reason of his domicile.
(3) The term "resident of both States" means a person who, during one and the same period, is deemed by the tax laws of one State to be a resident of that State, and by the tax laws of the other State to be a resident of that other State.
(4) Where by reason of the provisions of paragraphs (1) to (3) of this Article an individual is deemed to be a resident of both States, then his status shall be determined as follows:
- (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 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 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 deemed to be a national of both States or if he is a national of neither of them, the competent authorities of the said States shall determine by mutual agreement the question of his tax status.
(5) Where by reason of the provisions of paragraphs (1) to (3) of this Article a person other than an individual is deemed to be a resident of both States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.