Resident

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Full Text of the Document

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....is liable to tax in that State in respect only of income from sources in that State, or capital situated therein. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules: (a) He shall be deemed to be a resident of the Contracting State in which he has a pe....