RESIDENT

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..... not include any person who is liable to tax in that State in respect only of income from sources in that State. (b) The Government of any of the two contracting states or any of its political sub-division or local authorities. 2. Where by reason of the provisions of paragraph 1 of this Article an individual is a resident of both Contracting States, then his status shall be determined as follo .....

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..... is a National; (d) if he is a national of both Contracting States or of 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 of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in w .....

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