Fiscal domicile

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Full Text of the Document

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....e Contracting States, then his residential status for the purposes of this Convention shall be determined in accordance with the following rules : (a) He shall be deemed to be a resident of the ContractingState in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with....