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Article 4 - Agreements - Kazakstan - Article 4 - Article 4 : 1[1. For the purposes of this Convention, the term " of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of .....

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wever, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein.] 2. Where by reason of the provisions of paragraph 1, an individual is a o .....

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o be a of a State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either .....

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h States or neither of them the competent authorities of the Contracting States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1, a person other than an individual is a of both Contracting States, the .....

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