Home / 
Resident
X X X X Extracts X X X X
X X X X Extracts X X X X
....f paragraph 1, an individual is a resident of both contracting States, then his status shall be determined as follows : (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer ....
TaxTMI