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Residence

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Full Text of the Document

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.... to tax in that State in respect only of income from sources in that State. 2. Where, by reason of the provisions of paragraph (1), an individual is a resident of both Contracting States, then the status of that person shall be determined in accordance with the following rules : (a) the person shall be deemed to be a resident solely of the Contracting State in which a permanent ho....

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