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Fiscal domicile

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....similar nature. 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 purpose of this Agreement shall be determined in accordance with the following rulesÿ:-- (a) He shall be deemed to be resident of the ContractingState in which  he has a permanent home available to him. If he has a permanen....

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