Resident status determines treaty residency and applies tie breaker criteria for dual residency, guiding entitlement to treaty benefits. The Agreement defines resident of a Contracting State as persons liable to tax by domicile, residence, place of management or similar criteria, excluding those taxable only on income from sources in that State. Dual residence individuals are allocated residency by: permanent home, centre of vital interests, habitual abode, nationality, and failing those tests, referral to competent authorities for mutual agreement. For non individuals, residency is determined by place of effective management, with mutual agreement sought if indeterminate and, absent agreement, denial of treaty resident status.