ARTICLE 4
Residence
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, citizenship, place of management, place of
incorporation, or any other criterion of a similar nature,
provided, however, that
a) this term does not include any person who is liable
to tax in that state in respect only of income from sources
in that State; and
b) in the case of income derived or paid by a
partnership, estate, or trust, this term applies only to the
extent that the income derived by such partnership, estate,
or trust is subject to tax in that state as the income of a
resident, either in its hands or in the hands of its partners
or beneficiaries.
2. Where by reason of the provisions of paragraph 1, an
individual is a resident of both Contracting 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 a national of both States or of neither of
them, the competent authorities of the Contracting States
shall settle the question by mutual agreement.
3. Where, by reason of paragraph 1, a company is a resident
of both Contracting States, such company shall be considered to
be outside the scope of this Convention except for purposes of
paragraph 2 of Article 10 (Dividends), Article 26 (Non
Discrimination) , Article 27 (Mutual Agreement Procedure), Article
28 (Exchange of Information and Administrative Assistance) and
Article 30 (Entry Into Force).
4. Where, by reason of the provisions of paragraph 1, a
person other than an individual or a company is a resident of
both Contracting States, the competent authorities of the
Contracting States shall settle the question by mutual agreement
and determine the mode of application of the Convention to such
person.