Residence rules decide an individual's treaty residency by permanent home and centre of vital interests.

The Article defines resident of a Contracting State as any person liable to tax there by reason of domicile, residence, place of management, place of incorporation or similar criteria, excluding those taxable only on domestic-source income or capital. For individuals with residence in both States, residence is determined by permanent home, then centre of vital interests, then habitual abode, then nationality, with unresolved cases referred to the competent authorities. For non-individuals with dual residence, competent authorities should agree considering place of incorporation and place of effective management; absent agreement, treaty benefits are not available.

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