Resident
X X X X Extracts X X X X
X X X X Extracts X X X X
....ragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hen it shall be deemed to be a resident of the State in which its place of effective management is situated. If the State in which its place of effective management is situated cannot be determined, then the competent authorities of the Contracting States shall settle the question by mutual agreement.] The following paragraph 1 of Article 4 of the MLI replaces paragraph 3 of Article 4 of this C....
TaxTMI