Resident

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e provisions of paragraph 1, an individual is a resident of both Contracting States, then his or her status shall be determined as follows : (a) he or she shall be deemed to be a resident of the State in which he or she has a permanent home available to him or her, if he or she has a permanent home available to him or her in both States, he or she shall be deemed to be a resident of the State wi....