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(1) For the purposes of this Agreement, the term “resident of a Contracting State” means: a) any person who, under the laws of that State, is liable to tax therein by reason of that person’s domicile, residence, place of management or any other cri- terion of a similar nature; b) that State itself, a “Land” or a political subdivision or local authority thereof or any agency or instrumentality of any such State, Land, subdivision or authority. This term does 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.
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(2) Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individ- ual’s status shall be determined as follows: a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home avail- able; if the individual has a permanent home available in both States, the indi- vidual shall be deemed to be a resident only of the State with which the individ- ual’s personal and economic relations are closer (centre of vital interests); b) if the State in which the individual’s centre of vital interests is situated can- not be determined, or if there is not a permanent home available to the indi- vidual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resi- dent only of the State of which the indi- vidual is a national; d) if the individual is a national of both States or of neither of them, the compe- tent authorities of the Contracting States shall settle the question by mutual agreement.
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(3) Where by reason of the provisions of paragraph 1 a person other than an individ- ual is a resident of both Contracting States, the competent authorities of the Contract- ing States shall by mutual agreement endeavour to settle its status and to deter- mine the application of the Agreement. Insofar as no such agreement has been reached, such person shall be deemed not to be a resident of either Contracting State for the purposes of enjoying benefits under the provisions of the Agreement.