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Fiscal Domicile

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Full Text of the Document

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....dent 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 available to him in both Contracting States, he shall deemed to be a resident of the Contracting ....

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Full Text of the Document

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....cle 4 of the MLI] [Where, by reason of the provisions of paragraph 1, a person other than an individual is a resident of both the Contracting States, then it shall be deemed to be a resident of the Contracting State in 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 Agreement: ARTICLE 4 OF THE MLI -....

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