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....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 that 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 (centre of vital intere....
TaxTMI
TaxTMI