Resident

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Full Text of the Document

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....aragraph (1) an individual is a resident of both Contracting States, then his case shall be determined in accordance with the following rules : (a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with ....