CHAPTER I - GENERAL PROVISIONS
CHAPTER II - TAXATION OF INCOME AN...
CHAPTER III - TAXATION OF ESTATES,...
CHAPTER IV - ASSISTANCE IN TAX MAT...
CHAPTER V - PROTECTION OF THE TAXP...
CHAPTER VI - SPECIAL PROVISIONS
CHAPTER VII - FINAL PROVISIONS
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ARTICLE 4
Resident
(1) For the purposes of this Agreement, the term "a resident of a Contracting State" means:
- (a) for income tax and capital tax purposes, any person who, under the laws of that State, is liable to tax therein by reason of his domicile, permanent residence, place of management or any other criterion of a similar nature. This term shall not, however, include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein;
- (b) for purposes of estate, inheritance and gift taxes, any person whose estate or whose gift, under the law of that State, is liable to tax therein by reason of his domicile, residence or place of management or any other criterion of a similar nature. However, this term shall not include any person whose estate or whose gift is liable to tax in that State only in respect of property situated therein.
(2) Where by reason of the provisions of paragraph (1), an individual is resident in both Contracting States, the following shall apply:
- (a) he shall be deemed to be resident in 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 resident in 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 no permanent home available to him in either State, he shall be deemed to be resident in the State in which he has a habitual abode;
- (c) if he has a habitual abode in both States or in neither, he shall be deemed to be resident in the State of which he is a national;
- (d) if he is a national of both States or of neither, the competent authorities of the Contracting States shall endeavour to settle the matter by mutual agreement.
(3) Where by reason of the provisions of paragraph (1), a person other than an individual is resident in both Contracting States, then it shall be deemed to be resident in the State in which its place of effective management is situated.