Fiscal domicile

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Full Text of the Document

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....imilar nature. 2. Where by reason of the provisions of 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, or 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....