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....he 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 Contracting 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 Contracting State with which his perso....


TaxTMI
TaxTMI