Fiscal domicile
X X X X Extracts X X X X
X X X X Extracts X X X X
....ature. 2. Where by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then his residential status for the purposes of this Agreement 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 permanent home available to him; if he has a permanent home avail....
TaxTMI