Resident
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.... of paragraph 1 an individual is a resident of both States, then his status shall be determined as follows: (a) he shall be deemed to be 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 resident of the State with which his personal and economic relations are closer (centre of vital....
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.... which its place of effective management is situated.] The following paragraph 1 of Article 4 of the MLI replaces paragraph 3 of Article 4 of this Convention: ARTICLE 4 OF THE MLI - DUAL RESIDENT ENTITIES Where by reason of the provisions of [the Convention] a person other than an individual is a resident of more than one [Contracting State], the competent authorities of the [Contracting ....
TaxTMI