Residence determination allocates treaty tax residency between States using permanent home, centre of vital interests, habitual abode, nationality.

The provision defines "resident of a Contracting State" as any person liable to tax therein by reason of domicile, residence, place of management or similar criterion, excluding persons taxable only on in State source income and restricting partnerships, estates and trusts to where their income is taxed as that of a resident. Dual residency of individuals is resolved by a sequence of tie breaker tests: permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement; dual residency of non individuals is resolved by place of effective management or mutual agreement.

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