Resident

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..... iable to tax in that State in respect only of income from sources in that State, or capital situated therein. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules: (a) He shall be deemed to be a resident of the ContractingState in which he has a permanent home avail .....

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..... ates shall settle the question by mutual agreement. 3. Where by reasons of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the ContractingState in which its place of effective management is situated. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxa .....

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