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Resident

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Full Text of the Document

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....ever, does not include any person who is liable to tax in that State in respect only of income from sources in that State. (b) The Government of any of the two contracting states or any of its political sub-division or local authorities. 2. Where by reason of the provisions of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be d....

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